Evaluation of the Financial Performance of the Boalemo Regency Regional Government: Analysis of Financial Ratios and Their Implications
Keywords:
Financial Performance, ratio, ImplicationAbstract
This study evaluates the financial performance of the Boalemo Regency Government based on various financial ratio indicators, such as the ratio of independence, effectiveness, efficiency, harmony, and growth. Using the quantitative descriptive analysis method, this study found that Boalemo Regency has a high dependence on transfer income compared to Regional Original Income (PAD), which reflects the low level of regional financial independence. In addition, the efficiency of financial management is a major challenge. The results of this study provide recommendations for local governments to increase financial independence and optimize the use of available resources.
References
Abdulah, et al. 2022. Stages of Public Policy Making as a Basis for Policy Making. Muara Peìndidikan Journal, 7(1), 148-155.
Abdullah, HM 2014. Management and Evaluation of Employee Performance. Yogyakarta; Aswaja Preissindo.
Abdussamad, Yuriko. 2013. Development of Human Resources of State Apparatus Through Competence. State University of Gorontalo.
Ahmad, J. 2012. The Journey of the Old Public Administration (OPA), New Public Management (NPM), New Public Administration (NPS) Towards World Class Public Management. PRAJA: Peìmeìrinlahan Scientific Journal, 1, 1–25.http://jurnal.umsrappang.ac.id/praja/articleì/vieìw/155
Alamsyah, A. 2016. Development of Public Administration Paradigms. Journal of Prophetic Politics, 4(2), 172-199.
Bisma, IDG, & Susanto, H. 2010. Evaluation of Regional Financial Performance of the West Nusa Tenggara Provincial Government in the 2003-2007 Fiscal Year.Ganeic Swara,4(3), 75–86.
Conggeì, U. 2019. Consistency is the Path to Ideal Public Performance. Jurnal Ilimiha Administrasita, 2(2), 33-45
Christy, Andreìa, F., Adi, PH 2008. The Relationship Between General Allocation Fund, Capital Expenditure and Quality of Human Development. The 3rd National Conference of UKWMS Surabaya, October 10, 2009.
Dariseì, N. 2008. Regional Financial Accounting (Public Sector Accounting). In Jakarta: Indeìks.
Dariseì, N. 2010. Regional Financial Accounting (Public Sector Accounting). PT Indeìks.
Dunn, WN 2004. Public Policy Analysis: An Introduction (Third Edition). Uppeìr Saddleìr Riveìr: NJ: Peìarson Preìnticeì-Hall.
Faud, R. (2016). Analysis of Regional Government Financial Reports. Ghalia Indonesia.
Fathah, Rigeil Nurul. 2017. “Financial Ratio Analysis for Performance Assessment in the Regional Government of Gunung Kidul Regency.” Eibbank 8 (1): 33–48.http://eìbbank.stieìbbank.ac.id/indeìx.php/EìBBANK/articleì/vieìw/109.
Firdaus, F. (2020). Analysis of Independence and Financial Effectiveness of Bengkalis Regency.Beìrtuah Journal of Sharia and Islamic Economics,1(2).https://doi.org/10.56633/jsieì.v1i2.164
Geìorgeì, Freìdeìrickson, H. 2003. New State Administration, LP3EìS, Jakarta, pp. 4-7.
Halim, A. 2001. Regional Financial Accounting. Jakarta: Salemba Eìmpat
Halim, Abdul. 2007. Regional Financial Accounting. Third Edition. Jakarta: Salemba Eìmpat
Halim, A. 2012. Public Sector Accounting, Regional Financial Accounting. Salemba Eìmpat.
Halim, Abdul. 2016. Public Sector Accounting Regional Financial Accounting. Jakarta: Salemba Eìmpat.
Harahap, HF 2020. Analysis of the Financial Performance of the Regional Government of Central Tapanuli Regency.Eìkonomis: Journal of Eìconomics and Business,4(1), 34.https://doi.org/10.33087/eìkonomis.v4i1.87
Hasthoro, HA, & Sunardi, S. (2016). Public Governance and Financial Performance of Regional Governments in Indonesia.Journal of Economics and Business,18(1), 53.https://doi.org/10.24914/jeìb.v19i1.480
Horhoruw, M., Karippacheìril, TG, Sutiyono, W., & Thomas, T. 2012. Transforming theì Public Seìctor in Indonesia Deìliveìring total reìformation. World Bank Report.
Hoyriyah, et al. 2023.The Influence of Taxpayer Compliance and Quality of Regional Taxpayer Services on Increasing Regional Original Income in Tax Agencies Regional Income of Pringsewu Regency. Jejama, 3(2).https://doi.org/10.33024/jurnal%20jeìjama.v3i2.13755
Ibrahim, A. 2013. Principles of Public Administration and Its Implementation (3rd edition). PT. Reifika Aditama.
Jhingan, M. 2012. Economics of Development and Planning. Depok: PT Rajagrafindo Peìrsada
Kadji, Y. 2015. Formulation and Implementation of Public Policy: Leadership and Bureaucratic Behavior in Reality. Gorontalo: UNG Press.
Keìban, & Yeìreìmias, T. 2008. The Strategic Dimensions of Public Administration: Concepts, Theories and Issues. Gava Media
Mahmudi. 2016. Analysis of Regional Government Financial Reports. UPP STIM YKPN.
Mahsun, Mohamad. 2006. Measuring Public Sector Performance. Yogyakarta: BPFEì
Mangkuneìgara, Anwar Prabu. 2001. Human Resources Management. Bandung: Rodakarya
Mardiasmo. 2002. Public Sector Accounting. Yogyakarta: Andi Publisher.
Marsudi, J., Supradi, A., & Susandra, F. (2019). Level of Independence, Efficiency, Effectiveness, and Growth of Local Original Income: A Study in West Java Province. Jurnal Akunida, 5(2), 32–46.
Ngakan Putu Maheìsa Eìka Raswita, MSU (2013). Analysis of Economic Growth and Income Inequality Between Districts in Gianyar Regency.Eì-Journal of EìP Unud, 1–10. Reìtrieìveìd from http://download.garuda.keìmdikbud.go.id/articleì.php?articleì=1356630&val=981&titleì=Analysis of Economic Growth and Economic Inequality Between Districts in Gianyar Regency
Ningtyas, T. 2017. New Public Service: Humanistic-Based Public Service for the Success of Bureaucratic Reform. Scientific Journal of Public Management and Social Policy, 1(1).https://doi.org/10.25139/jmneìgara.v1i1.283
Pangkeìy, I., & Pinatik, S. (2015). Analysis of Budget Efficiency and Efficiency of Spending at the Department of Culture and Tourism of North Sulawesi Province. EiMBA Journal, 3(4), 33–43.
Pasolong, H. 2016. Public Administration Theory (7th edition). Alfabeìta.
Patari, MI 2017. Regional Financial Performance. Makassar; Publisher Deì La Macca
Prameìsti, MW 2018. Strategic Dimensions of Public Administration in Islam.POLITEIA,1(1), 37.https://doi.org/10.21043/politeìa.v1i1.4312
Rahadi, DR 2010. Human Resource Performance Management. Malang; Tunggal Mandiri Publishing.
Rykeìteìng, M., Oktaviyah, N., & Syachbrani, W. 2023. Evaluation of the Financial Performance of the Government of Pinrang Regency.Yumeì: Journal of Manageìmeìnt,6(2), 524–537. Reìtrieìveìd fromhttps://www.journal.stieìamkop.ac.id/indeìx.php/yumeì/articleì/vieìw/4343
Sartika, N. (2019). Analysis of Regional Financial Ratio to Assess Regional Financial Performance of Bulukumba Regency. Journal of Business Innovation, 7, 147–153.https://doi.org/10.47221/tangibleì.v5i1.103
Sartika, N., & Pratama, AI (2019). Financial Ratio Analysis in Assessing the Financial Performance of the Siak Regency Government in the 2012-2016 Fiscal Year.Moneìteìr - Journal of Accounting and Finance,6(2), 179–188.https://doi.org/10.31294/moneìteìr.v6i2.6494
Sayidah, N., Mulaningtyas, A., & Winedar, M. 2015. Implementation of the New Public Management Concept in the Surabaya City Cooperation and MSME Department. Journal of Accounting & Auditing, 12(1), 39–52.
Shafritz, J. and Eì. WR 1997. Introducing Public Administration (Chapter 1). New York: Addison-Weasly Educational Publishing Inc.
Siagian, A. (2014). Performance-Based Budget Planning in an Effort to Improve Performance Achievement.Public Administration Network,6(1), 488–495. Reìtrieìveìd fromhttps://journal.unair.ac.id/download-fullpapeìrs-admpaeìeìdbd5334full.pdf
Sijabat, MY, Saleih, C., & Wachid, A. 2014. Regional Government Finance in the Implementation of Regional Autonomy (Study on the Regional Revenue Service and the Regional Financial and Asset Management Agency.Journal of Public Administration,2(32), 236–242. Reìtrieìveìd fromhttp://administrasipublik.studeìntjournal.ub.ac.id/indeìx.php/jap/articleì/vieìw/365
Silalahi, Ulbeirt, 2016. Study of Administrative Science Concepts, Theories and Dimensions, Stories of Kesebeilas, Bandung: Sinar Baru Algeinsindo.
Sugiyono.2018.Quantitative, Qualitative and R&D Research Methods, research. Alfabeita, Bandung. Dharmayana, IMA, & Rahanatha, GB
Supriyadi, AP, & Ahmad, F. (2021). Analysis of PAD Efficiency Ratio on Regional Financial Performance of Jakarta City for the 2015-2019 period.Moneìteìr - Journal of Accounting and Finance,8(1), 39–43.https://doi.org/10.31294/moneìteìr.v8i1.9423
Supriyadi, Eì.I. 2021. Peìrgeìseìran in the Paradigm of Public Administration Science. Journal of Social and Humanities, 3(1), 9-16.
Tahir, A. 2015. Public Policy & Transparency of Regional Government Administration. Bandung: Alfa Beita.
Tahir, I., Mas'ud, M., & Plyriadi, A. (2019). Factors Affecting Regional Financial Performance at the Makassar City Regional Financial and Asset Management Agency.Business Research Journal,93(1), 66–74.
Thomas, Khun S. 1993. The Role of Paradigms in the Revolution of Science, Peìneìrbit PT Reìmaja Rosdakarya, Bandung.
Turleìy, G., Robbins, G., & McNeìna, S. 2015. A Framework To Measure The Financial Performance Of Local Goveìrnmeìnts. Local Goveìrnmeìnt Studieìs, 41(3), 401–420.
Utami, P. (2023). Public Administration Transformation: Innovation and Adaptation Towards Efficiency and Quality Public Services.Papatung: Journal of Public Administration, Government and Politics,6(2), 1–9.https://doi.org/10.54783/japp.v6i2.726
Wahab, LOA 2022. Evaluation of Performance and Financial Capability of the Regional Government of Jayapura City.Journal of Economics and Business,14(2), 30–44. https://doi.org/10.55049/jeìb.v14i2.117
Wulandari, R., Leìstari, BAH, & Suryantara, AB (2023). Financial Ratio Analysis in Measuring the Financial Performance of the Mataram City Regional Government.Journal of Accounting Student Research,3(2), 56–69.https://doi.org/10.29303/risma.v3i2.657
2019.Analysis of Factors Influencing the Quality of Regional Government Financial Reports. Journal of Stiepeina, 14(1), 17-41.http://eìjournal.stieìpeìna.ac.id/indeìx.php/feì
