Regional Financial Independence Ratio Research Articles

Financial Performance Analysis Of Uluway Village In Mengkendek Sub-District, Tana Toraja Regency For The 2018-2022 Period

The aim of this research is a descriptive quantitative type of research with the aim of analyzing the financial performance of Uluway Village, Kec. Mentengkan District. Tana Toraja. The sample used is financial report data for the Uluway village, subdistrict. Mengkedek District, Tana Toraja in 2018-2022. Data collection is carried out by observation and requesting financial reports. In this research, the data source used in data collection is secondary data. Research result The performance of the Uluway Village Government when viewed from the Regional Financial Independence Ratio during 2018-2022, can generally be said to be very low and includes an instructive relationship pattern. Based on the Regional Original Income Effectiveness Ratio during 2018-2022, in general, it can be said to be effective. Based on the Shopping Efficiency Ratio during 2018-2022, generally, it can be considered inefficient. If we look at the PADes Growth Ratio and Total Income Growth Ratio during 2018-2022, in general, it can be said that the PADes growth ratio and total income of Uluway Village is low. If we look at the Operating Expenditure Ratio, it is classified as quite good and the average value of the capital expenditure ratio is in the good category. This means that the Uluway Village Government in allocating its funds for capital expenditure is relatively good. This shows that the village government has paid attention to the use of its funds for village development

Faktor-Faktor Yang Mempengaruhi Efisiensi Belanja Daerah Pemerintah Kabupaten/Kota Di Sumatera Selatan

This research aims to determine the influence of PAD Effectiveness and Regional Financial Independence Ratio on Regional Expenditure Efficiency of Regency/City Governments in South Sumatra in 2018-2022. The population in this study was 17 regencies/cities in South Sumatra with a total sample data of 85 Regency/City Government APBD Realization Reports in South Sumatra. Testing this hypothesis uses Multiple Linear Regression with the help of SPPS 26 software. The results of this research show that partially PAD Effectiveness and the Independence Ratio have a significant positive effect on regional spending efficiency. Simultaneously the effectiveness of PAD and the Independence Ratio together influence the efficiency of regional spending.

Analisis Pendapatan Daerah dalam Mengukur Kemandirian Daerah Kabupaten Bandung

A region's ability to manage regional finances will influence the level of regional independence. To measure the regional independence of Bandung Regency, regional income was measured using ratio analysis consisting of the degree of decentralization ratio, the regional dependency ratio, the regional financial independence ratio, and the PAD effectiveness ratio. The method used in this research is a descriptive qualitative method using secondary data in the form of budget realization reports. The results of the research show that the regional financial performance of Bandung Regency has not been maximized with an average degree of decentralization of 18.41% with the criteria of insufficient capacity, the level of regional dependency is very high with an average of 68.45%, the average level of regional financial independence is 26.93% are included in low financial capability and have a consultative relationship pattern, the average PAD effectiveness level is 110.76% or is included in the very effective category. From the research results it can be concluded that Bandung Regency is not yet independent in managing its regional finances. Efforts that the Bandung Regency Regional Government can make to overcome this are by conducting outreach regarding tax regulations to taxpayers, exploring other potential sources of PAD revenue, and intensifying PAD revenue.

Evaluasi laporan keuangan untuk menilai kinerja keuangan pemerintah daerah Simalungun

Based on the following metrics: (1) Regional Financial Independence Ratio, (2) Regional Financial Dependency Ratio, (3) Fiscal Decentralization Degree Ratio, (4) Original Income Effectiveness Ratio Regional, (5) Regional Original Income Efficiency Ratio, (6) Regional Tax Effectiveness Ratio, (7) Regional Tax Efficiency Ratio, and (8) BUMD Contribution Degree Ratio, this study attempts to analyze the financial performance of the Simalungun Regency Government in the 2013–2022 budget year. Data was gathered using a sampling technique. The results of the analysis show that the Simalungun Regency has a low Regional Financial Independence Ratio, and the region still depends on the central government. The Regional Financial Dependency Ratio is relatively low, and Simalungun still depends on external parties. Moreover, The Ratio of the Degree of Fiscal Decentralization is classified as low; The Ratio of the Effectiveness of regional owned-sources Income is classified as less effective; The Regional owned-sources Income Efficiency Ratio is very efficient; Tax Effectiveness Ratio is classified as quite effective; The Regional Tax Efficiency Ratio is classified as very efficient, and The Ratio of the Degree of Contribution of Regional Owned enterprise is classified as low.

Analysis of the Financial Performance of the Jambi City Government Using Variance Analysis for the 2020-2022 Fiscal Year

This research aims to evaluate the Financial Performance of the Jambi City Government through Variance Analysis for the 2020-2022 budget year. This research uses a qualitative descriptive approach by utilizing secondary data originating from the Jambi City Revenue and Expenditure Budget Realization Report for the same period. The findings show that the Financial Performance of the Jambi City Government as assessed through Income Variance Analysis is classified as Poor, Income Growth is identified as positive, the Degree of Decentralization is classified as Sufficient, the Regional Financial Dependency Ratio is classified as Very High, the Regional Financial Independence Ratio is classified as Low, the PAD Effectiveness Ratio is considered to be Fairly Effective. In terms of Performance Expenditure Variance Analysis, it is rated as Good, Operational Expenditure Analysis is rated as Fairly Good, Capital Expenditure Analysis is also rated as Fairly Good, and the Regional Expenditure Efficiency Ratio is classified as Efficient

Financial Performance Analysis in Government Langkat Regency

This study aims to analyze the financial performance of the Langkat Regency Government from 2018 to 2022 using several relevant financial ratios. The ratios that will be used include the Decentralization Degree Ratio, Regional Financial Independence Ratio, PAD (Regional Original Income) Effectiveness Ratio, and Expenditure Efficiency Ratio. The method used in this study is quantitative research with a descriptive approach. This means that the study will rely on secondary data in the form of budget realization reports from the Langkat Regency Government for the 2018-2022 period. The data analysis technique used is quantitative descriptive, which will help describe and analyze financial performance based on the ratios that have been mentioned. The results of this study indicate that the average value is 6.9% where the Decentralization Degree Ratio of the Langkat Regency Government is in the "very low" criteria, the average value is 8.36%, the Regional Financial Independence Ratio is categorized as "very low", the average value of 100.8% places the PAD Effectiveness Ratio in the "very effective" category and the average value of 89.94%, the Expenditure Efficiency Ratio is classified as "efficient"

Perencanaan dan Kinerja Keuangan Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Gowa

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.

Local Government Financial Performance Reviewed from Financial Ratios and Indexes

This research aims to analyze the financial performance of the Ambon City regional government in terms of financial ratios in implementing regional autonomy. This research is a descriptive qualitative research type. Using documentation study data collection techniques or by tracing which is done by collecting secondary data, namely regional government financial report data for 2012 - 2015 from related agencies. The data analysis technique used is the descriptive analysis technique to assess financial performance, namely the regional independence ratio, effectiveness ratio, regional financial activity/harmony ratio and regional financial growth ratio, assessing financial capability using the degree of fiscal autonomy ratio and routine capability index. The research results found that the Regional Financial Independence Ratio (RKKD) of Ambon City during the three year observation period from 2013 to 2015 was on a scale of 0% - 25%, which means it was classified as "poor". Regional Financial Activity/Harmony Ratio (RAKD) for Direct Expenditures (BL) and Indirect Expenditures (BTL) in Ambon City, where during the observation period Indirect Expenditures (BTL) had a large portion compared to Direct Expenditures. The amount of indirect expenditure has reached more than 65%, which means that the Ambon City Government spends more on personnel expenditure than on public services. Growth ratio, it is known that of the four elements of the APBD, namely PAD, TPD, Indirect Expenditure and Direct Expenditure, the Ambon City government was only able to maintain good PAD growth during the observation period from 2013 to 2015, the rest of the growth rate still needs to be improved. The DOF ratio of Ambon City during the three year observation period from 2013 to 2015 was "very poor", below 10%, and that means that the Ambon City Government has very poor ability to finance government activities. The Routine Capacity Index (IKR) for the three year observation period from 2013 to 2015 shows that the ability of the Ambon City government to spend routine expenditures with local original income is still "deficient", namely less than 20% or in other words more than 80% of the City's routine expenditures. Ambon is covered by funds from the center.

Pengaruh Kinerja Keuangan Daerah Terhadap Kesejahteraan Masyarakat di Kabupaten/Kota Se-Provinsi Kalimantan Tengah Tahun 2020 dan 2021

This research aims to determine the influence of regional financial performance on community welfare in districts/cities in Central Kalimantan Province. Regional financial performance is measured by the regional financial independence ratio and the effectiveness ratio of Regional Original Income, while community welfare is measured by the Human Development Index (HDI). This research was conducted in 14 districts/cities in Central Kalimantan Province. The research method used in this research is multiple linear regression. The analytical tool used is the Statistical Program for Social Science. The type of data used in this research is secondary data. The data used in this research is the realization of regional income and expenditure budgets from 2020-2021. Realization of regional income and expenditure budgets is obtained through the website of the Directorate General of Regional Financial Balance. HDI data is obtained through the Central Statistics Agency website. The results of this research show that the regional financial independence ratio has a partial effect on community welfare, while the regional original income effectiveness ratio has no partial effect on community welfare in all regencies/cities in Central Kalimantan Province.

Comparative Study and Regional Financial Performance and Its Effect on The Economic Growth of Districts/Cities in Jambi Province.

This research is entitled comparative study and regional financial performance and its effect on the economic growth of districts / cities in Jambi Province. The purpose of this study is to determine and analyze the effect of regional financial independence ratio, income effectiveness ratio and efficiency ratio on economic growth in Jambi Province District/City. The analysis method used quantitative descriptive analysis with panel data regression method. The results showed that the income effectiveness ratio had a significant effect on economic growth, while the Regional Independence Ratio and the Income Effectiveness Ratio did not have a significant effect on the economic growth of Jambi Province districts/cities.

Analisis Kinerja Keuangan Pemerintah Dalam Meningkatkan Pendapatan Asli Daerah Provinsi Nusa Tenggara Timur

This study aims to determine the analysis of government financial performance in increasing PAD in East Nusa Tenggara Province. The type of research used in this study is descriptive with a quantitative research approach. The source of data in this study is secondary data with document study data collection techniques. The technical data used in this research is secondary data with data collection techniques of document study. The data analysis techniques used are financial independence ratio analysis, financial effectiveness and efficiency ratio analysis and financial decentralization ratio analysis. The results of this research show that the Regional Financial Independence Ratio during the 2019-2023 period has slightly increased. However, the level of independence is still relatively low because there is still a dominant role of the central government. The Regional Original Revenue (PAD) Effectiveness Ratio in NTT Province during the 2019-2023 period can be categorized as less effective. The Efficiency Ratio of Regional Original Revenue (PAD) shows that the financial performance of the NTT Province government can be categorized as very efficient. For the average ratio of the degree of decentralization within a period of 5 (five) years, it has slightly increased every year, but its financial capacity is still in the less capable category.

Effect of Total Assets, Capital Expenditure, Leverage, And GRDP to the Ratio of Regional Financial Independence in Nusa Tenggara Barat Province in 2018-2022

This study examines the effect of total assets, capital expenditure, leverage and PDRB on the ratio of district financial independence in NTB province in 2018-2022. Fiscal decentralization encourages to implement regional autonomy policies, namely giving authority to local governments to regulate finances in their respective regions. Tests were conducted on all districts in NTB province during 2018-2022. The results of this study indicate that total assets, capital expenditure and leverage have no significant effect on the financial independence of districts in NTB province. While PPDRB has a significant effect on the financial independence of districts in NTB province. The research findings indicate that the many or few assets owned by a region will not always affect regional financial independence, the allocation of inappropriate capital expenditures causes regional financial independence to decrease, and the use of capital expenditures to increase regional financial independence. total debt to equity ratio not used wisely, causing the level of regional financial independence to be low. The implications of this research provide warning signals to local governments to be more productive in managing regional wealth assets, allocating capital expenditures in accordance with the budget and on target, and more wisely in using capital expenditures debt to equity ratio local governments in order to increase regional financial independence.

Kemandirian Keuangan Daerah Pemerintah Kota Tasikmalaya Tahun Anggaran 2019-2022

This research aims to describe the regional financial independence of the Tasikmalaya City Government for the 2019-2022 fiscal year. Considering that the PAD of Tasikmalaya City is still at a low level in contributing to regional income in Tasikmalaya City in the 2019-2022 fiscal year compared to the element of transfer funds and the regional financial capacity of the Tasikmalaya City Government in managing all sources of local revenue is considered not optimal. This research uses a qualitative approach with a case study research design. This study uses the calculation of the ratio of regional financial independence, the ratio of the degree of fiscal decentralization, the ratio of regional financial dependence, the ratio of PAD effectiveness, and the ratio of PAD efficiency which refers to the theory of Mahmudi (2016). Data collection techniques used in this research are documentation and interviews. The results of the research show that the Tasikmalaya City Government during the 2019-2022 fiscal year has an average regional financial independence is 23.46% with an instructive relationship pattern, the average degree of fiscal decentralization is 18.20% with a category of financial capability is less, the average financial dependence is still classified as very high with a ratio is 77.96%, the average effectiveness of PAD is 98.06% with a moderately effective category, and the average PAD efficiency is 1.82% with a very efficient category.

Analysis of Financial Performance of Tegal Regency Local Government

The management and accountability in the activities of regional autonomy and local finance are regulated by Government Regulation Number 1 of 2022, which states that financial management at the regional level starts from the initial planning to the supervision of the regional finances. The success of performance improvement is deemed effective when it aligns with government regulations. Kabupaten Tegal is one of the regions whose capacity to self-finance governance, development, and public services is still reliant on transfers from the central and provincial governments. This is evident in the low Regional Financial Independence Ratio, which stands at 22.10%. Kabupaten Tegal has yet to fully implement fiscal decentralization, as indicated by the fluctuating fiscal decentralization ratio, which falls into the low category. To provide better public services, Kabupaten Tegal must optimize its Local Own-Source Revenue (PAD) potential.

ANALYSIS OF THE FINANCIAL PERFORMANCE OF ORIGINAL LOCAL GOVERNMENT REVENUE OF KLATEN

This study aims to discover the financial performance of the Original Local Government Revenue (Indonesian: Pendapatan Asli Daerah, abbreviated PAD) of the Klaten Regency Local Government from 2018 to 2022. This study is quantitative and descriptive. Data analysis was performed using the independence ratio, effectiveness ratio, and contribution ratio. The results show the financial performance of the PAD of the Klaten Regency is very low. It is seen from the regional financial independence ratio from 2018 to 2022 that has a percentage of 17.57% with the pattern of instructive relationships. The PAD effectiveness ratio from 2018 to 2022 shows very effective criteria because the revenue exceeds 100% with a percentage of 115.11%. The PAD contribution ratio from 2018 to 2022 shows moderate criteria because it has a percentage of 25.00%. In addition, there are still several obstacles to increasing PAD experienced by the Klaten Regency Local Government. Based on the results of this study, the researchers give some recommendations, namely optimizing sources of PAD that have not been developed well, digitizing the payment system, promoting Local Government Owned Enterprises directly to the public through social media, and putting efforts to minimize obstacles to increasing PAD.

Analysis Of Financial Performance Of The Regional Government Of Lumajang District For The 2020-2022 Budget Year

This research intends to evaluate the financial performance of the Lumajang Regency Regional Government for the 2020-2022 period. The research approach is quantitative descriptive using secondary data from the 2020-2022 Lumajang Regency APBD. The financial performance of the Lumajang Regency Regional Government in terms of the average figure for the Degree of Fiscal Decentralization Ratio of 15.18% is in the Low category, the Regional Financial Independence Ratio of 17.91% is in the Very Low category with an Instructive relationship pattern, the Financial Dependency Ratio The regional level is 84.82% which is categorized as high level of dependency, the PAD Effectiveness Ratio is 105.64% with the categorization of Very Effective, the Regional Financial Efficiency Ratio is 98.96% which is classified as Less Efficient, and the Capital Expenditure Ratio is still 10.99%. meets standards that are in the range of 5-20%. Based on these findings, it can be concluded that overall the financial performance of the Lumajang Regency Regional Government has not yet reached optimality. However, the calculation results show that there is an increase in financial performance every year

Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Pemerintah Kabupaten Jombang Tahun Anggaran 2014 – 2018 (Studi Kasus Di Pemda Kabupaten Jombang)

Financial performance analysis in this study is an assessment process regarding the level of progress in achieving the implementation of work/activities of the Regional Government in the financial sector by using tools in the form of financial ratios which consist of: Analysis of Regional Financial Independence Ratio, Analysis of Regional Financial Dependency Ratio, Analysis of Effectiveness of Original Income Ratio Regions, Regional Financial Efficiency Ratio Analysis, Activity Ratio Analysis, Growth Ratio Analysis and Proportion Analysis The purpose of writing this final project is to determine the financial performance of the Government of Jombang Regency in the 2014-2018 Fiscal Year. The data used are primary and secondary data obtained through interviews, observation and literature study. The data obtained were analyzed using quantitative descriptive analysis methods. After analyzing, it can be concluded that the financial performance of the Jombang Regency Government shows the average regional financial performance which is still unstable. Where the results of calculations every year are still experiencing numbers up and down. This is because the Government of Jombang Regency has not been optimal in managing the wealth of available regional resources. However, on the side of revenue achievement, Jombang Regency has demonstrated its ability to achieve Regional Original Revenue beyond the set targets.

Pengaruh Belanja Daerah dan Pertumbuhan Ekonomi Daerah Terhadap Kemandirian Keuangan Daerah di Provinsi Jambi

This research is entitled "The Influence of Regional Expenditures and Regional Economic Growth on Regional Financial Independence in Jambi Province. The research aims to measure and analyze: 1). Ratio of regional financial independence, development of regional spending and economic growth in districts/cities in Jambi Province during 2017-2023, 2). The influence of the regional financial independence ratio on regional expenditure in Regencies/Cities in Jambi Province and 3). The influence of the regional financial independence ratio on economic growth in Regencies/Cities in Jambi Province during 2017-2023. Data analysis uses quantitative and quantitative descriptive analysis methods, namely ratio, development and panel data regression. The results of research during 2017-2022 show that on average the districts/cities of Jambi Province have a very low independence ratio, the highest being Jambi City and the lowest being Sungai Full City. All regional expenditures experienced an increase, the highest in Bungo Regency and the lowest in Sungai Banyak City. GRDP all increased, the largest being Sungai Banyak City and East Tanjung Jabung Regency the lowest. The independence ratio has a positive and significant effect on regional expenditure or economic growth of districts/cities in Jambi Province at probability values of 0.0329 and 0.0352.

Analisis Kinerja Keuangan Pada Anggaran Pendapatan Dan Belanja Daerah (APBD) Kabupaten Kebumen

Measuring financial performance is very important in assessing the accountability of local governments in managing local finances. The development of government financial performance can affect the community, because the greater the ability of a region to explore regional potential, not only to provide funds for the implementation of governance and regional development, but also to realize maximum services for the community. In analyzing the financial performance of local governments, it can be done by looking at the performance of the Budget Realization Report (LRA). This study aims to analyze the financial performance of the local government of Kebumen Regency in 2017-2021 based on the Ratio of Degrees of Fiscal Decentralization, Regional Financial Dependence, Regional Financial Independence, Effectiveness of Regional Original Revenue and Efficiency of Regional Original Income. The analysis technique used is quantitative descriptive. The data used is secondary data in the form of Kebumen Regency APBD and LRA reports for 2017 – 2021 obtained from the official website of www.djpk.kemenkeu.go.id. The results of this study show the financial performance of the local government of Kebumen Regency in 2017 – 2021 based on the Fiscal Decentralization Degree Ratio with an average of 15.09%, based on the Regional Financial Dependence Ratio with an average of 23.49%, based on the Regional Financial Independence ratio with an average of 64.59%, based on the average Regional Original Revenue Effectiveness ratio of 117%, and based on the Regional Original Revenue Efficiency ratio with an average of 98.87%.

Analisis Pengaruh Rasio Kemandirian Keuangan Daerah dan Pertumbuhan Ekonomi Terhadap Indeks Pembangunan Manusia Di Kabupaten Tanah Bumbu, Kotabaru dan Tanah Laut Periode (2010-2020)

The purpose of this study is to analyze how the Regional Financial Independence Ratio, Economic Growth, and Human Development index of Tanah Bumbu, Kotabaru, and Tanah Laut have an effect on the Tanah Bumbu, Kotabaru, and Tanah Laut and analyze how the Economic Growth affects the Human Development Index in of Tanah Bumbu, Kotabaru, and Tanah Laut. This study uses regional financial independence, linear panel data regression, classical assumption test, and hypothesis testing. The results of this study indicate that the ratio of regional financial independence partially has a significant adverse effect on the Human Development Index (HDI); the test results show that the probability count is 0.0549>0.05. Meanwhile, economic growth partially has a significant positive effect on the human development index (HDI). The test results show that the probability value of count is 0.0033<0.05.