Regional Financial Public Services Evaluation Based on Regional Budget and Expenditure

Abstract

An evaluation of the financial performance in the regional expenditure budget management is seen from the independence of the regional financial ability, the effectiveness of budget, expenditure efficiency, the compatibility level of expenditure, income growth as well as efforts in enhancing the performance of regional financial. This evaluative research employed a quantitative descriptive method using the discrepancy model. The data were generated using the note-taking method and were further analyzed by employing a financial ratio. The new findings in this research are the level of independence, financial ratio, and growth rate of regional financial performance of Gorontalo Utara Regency comprise (1) the financial independence of the area; (2) the efficiency ratio is of good category; (3) the efficiency ratio is of less efficient category; (4) the expenditure compatibility is of good category; (5) the growth level is not ideal but it shows a positive growth with the index of financial ability in moderate category. Efforts have been attempted to enhance the financial performance of Gorontalo Utara regency, including the intensification in order to further explore and to generate the local-source revenue.