This study examines the phenomenon of pseudo-decentralization and financial dependence in the context of regional autonomy implementation in Sumedang Regency. Indonesia. Using a case study approach and analyzing financial data from 2019-2022. this research investigates the extent to which Sumedang Regency relies on central and provincial governments for financial resources. https://ashleyshomestores.shop/product-category/6-piece-outdoor-seating/