Paper Title
Fiscal Decentralization, Smes Credit, and The Welfare Level in Province Of East Kalimantan, Central Kalimantan, South Kalimantan, and West Kalimantan Provinces, Indonesia

This study aims to examine the influences of fiscal decentralization on the welfare level of the people (which is proxied by Human Development Index) in several Kalimantan provinces. The variables included revenue decentralization, expenditure decentralization, and SMEs credit realization. The research object comprised of 4 districts/cities in Kalimantan between 2013 and 2017. The findings indicated that both revenue and expenditure decentralization significantly influence the welfare level; while credits for SMEs hold no influence on the increase of Human Development Index value. Keywords - Revenue Decentralization, Expenditure Decentralization, SMEs Credit, Human Development Index.