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The implementation of regional autonomy in Indonesia is often assessed through fiscal independence as a measure of a region's capacity to manage its own finances. However, in practice, many regions—including Raja Ampat Regency—remain heavily reliant on central government transfers, highlighting the weakness of local fiscal capacity. This study aims to evaluate the financial capability of the region and examine the dynamics of fiscal relations between the central and local governments in Raja Ampat Regency, Southwest Papua Province. A descriptive quantitative approach was employed, utilizing secondary data from 2020 to 2024. The evaluation is based on five key indicators: the Degree of Fiscal Decentralization (DDF), Degree of Fiscal Autonomy (DOF), Fiscal Need (KbF), Fiscal Capacity (KaF), and the Fiscal Independence Ratio. The analysis reveals that Raja Ampat's fiscal independence is critically low, with an average DDF of only 19.45% and a DOF of merely 1.89%. The region’s high per capita fiscal need (10.45) is not matched by sufficient fiscal capacity (5.85), indicating a significant fiscal deficit. Furthermore, the persistently negative fiscal independence ratio reinforces its strong dependence on central government support. The existing fiscal relationship is characterized as instructive, with central intervention remaining dominant. A reformulation of fiscal policy that is more context-sensitive and equitable is urgently needed to support archipelagic regions such as Raja Ampat in achieving sustainable fiscal independence.

This study analyzes the financial performance and condition of the Sungai Penuh City Government from 2017 to 2023. Financial performance is measured using key ratios such as independence, effectiveness, efficiency, activity, growth, and solvency. Financial condition is assessed through the Brown Model (10-Point Test). Using a descriptive quantitative approach, the research is based on secondary data from APBD realization reports. The results show fluctuating performance, with high fiscal dependence on central government transfers and inconsistent growth in PAD and spending efficiency. The city's financial condition is categorized as moderate, with solvency as a critical concern. Supported by legitimacy and signaling theories, the study emphasizes the importance of transparency and financial strategy to build public trust and improve regional fiscal health.

The implementation of regional autonomy in Indonesia aims to reduce regional dependence on the central government. In this context, local governments are expected to enhance their own-source revenue sources. In reality, not all regions are capable of becoming fully independent. The dependency of regencies and cities in Bali Province indicates that local governments have not yet optimized their regional potential to increase Regional Original Revenue (PAD). This dependency affects their fiscal independence and overall financial performance. This study aims to empirically examine the effect of PAD, transfer revenue, and regional expenditure on financial performance from the perspective of agency theory. The study was conducted across all regencies and cities in Bali Province, using secondary data sourced from the budget realization reports obtained from each local Financial and Asset Management Agency (BPKAD). The study included 9 regencies/cities with 45 observations. A census sampling method was applied, where the entire population was used as the sample. The data were analyzed using multiple linear regression. The results show that PAD and transfer revenue have a positive effect on financial performance, while regional expenditure has a negative effect. It is recommended that local governments in Bali optimize their PAD by strengthening the tax sector, service charges, and asset management to improve fiscal independence.

This study shows that the contribution of Regional Original Income (PAD) has a significant positive effect on the level of financial independence of provincial regions in Indonesia in 2019-2023. This means that the greater the contribution of PAD, the higher the level of regional financial independence. On the other hand, the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) have a significant negative effect on regional financial independence, indicating that dependence on transfer funds from the central government can hinder regional efforts to increase their fiscal independence. Meanwhile, the Revenue Sharing Fund (DBH) does not show a significant effect on the level of regional financial independence, indicating that although this fund is important, it does not directly contribute to increasing regional financial independence.

Regional Original Revenue is one of the main indicators in assessing a region's financial independence in managing local finances. This study aims to analyze the simultaneous and partial influence that affects PAD in Bali Province, focusing on the number of tourists, tourist attractions, and the number of restaurants. The research method used is a quantitative approach with panel data regression analysis techniques. The data used is secondary data obtained from the Bali Province Central Bureau of Statistics and other relevant institutions. The results show that the number of tourists, tourist attractions, and the number of restaurants simultaneously have a significant effect on Regional Original Revenue in Bali Province. Partially, the number of tourists has a positive and significant effect on Regional Original Revenue, indicating that the higher the number of tourists, the greater their contribution to regional revenue. However, the number of tourist attractions has a negative and significant effect on Regional Original Revenue, suggesting that an increase in tourist attractions that is not optimally managed may reduce the effectiveness of regional revenue. Meanwhile, the number of restaurants has a positive and not have a significant impact on Regional Original Revenue, which may be due to tax management factors or the effectiveness of oversight in the sector. This study suggests that the regional government should improve the management and promotion of tourist destinations to attract more tourists, which would directly contribute to increasing Regional Original Revenue. Additionally, strategies to enhance local tax collection in the restaurant sector should be further evaluated to optimize their contribution to Regional Original Revenue.f Restaurants

This study aims to analyze the effect of applying professional auditing standards and auditor independence on the quality of government Financial Audits in the Regional Government Audit Institution. Using a quantitative descriptive-verificative method, data were collected through a Likert-scale questionnaire survey of 30 auditees from various regional government agencies. The results indicate that the research instrument is valid and reliable (Cronbach’s Alpha = 0.785), auditor independence significantly influences Audit Quality (p = 0.004), while professional standards have no significant partial effect (p = 0.249). However, simultaneously both variables significantly affect Audit Quality with a contribution of 44.2% (R² = 0.442), emphasizing auditor independence as the dominant factor in ensuring objectivity and accuracy of audit results. In conclusion, auditor independence must be continuously strengthened, while the application of professional standards remains essential to maintain consistency, in order to achieve transparent, accountable, and trustworthy government financial management.

This study aims to describe and analyze: the role of PAD and DAU as a source of revenue in APBD financing in East Java Province and how the East Java Provincial Regional Government efforts to increase PAD through Regional Original Tax. The data analysis technique uses the technique developed by McNabb (2002), namely Grouping the data according to key constructs, Identifying bases for interpretation, Developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Role of Regional Original Revenue in the Regional Budget in the East Java Provincial Government is very high. The dependence of the East Java Provincial Government on the Central Government is relatively low. This is evidenced by the magnitude of the PAD value to the APBD around 72%. DAU's contribution to the APBD is quite high, in 2024 it will reach 82%. This indicates that the local government of the East Java Provincial Government uses DAU more than PAD for Regional Expenditure. This means that there is fiscal dependence on the central government and provincial governments. In general, the policy of increasing Regional Original Revenue from the Tax sector carried out by the East Java Provincial Government includes Synergy between the Provincial Government and Regency/City Government, Innovation in tax payment services, Re-data collection of taxpayers, Cooperation with the private sector and NGOs, Improvement of tax management management. The East Java Provincial Government together with the Regional Governments of Regencies/Cities throughout East Java collaborate in the synergy of regional tax collection and regional tax options. The goal is to create effective regional financial management by prioritizing synergy in optimizing the increase in Regional Original Revenue (PAD: Pendapatan Asli Daerah) to encourage fiscal independence in the regions.

North Kalimantan Province as one of the regions is required to prioritize capital expenditure to support community economic activities. The Budget Realization Report (LRA) as a form of government accountability in managing finances shows priorities on government operational expenditures. The purpose of this study is to examine the financial performance of the Regional Government of North Kalimantan Province for Fiscal Year 2018 – 2022 using 5 data analysis tools consisting of: 1) Regional Financial Independence Ratio, 2) Growth Ratio, 3) Regional Original Revenue Effectiveness Ratio, 4) Regional Financial Efficiency Ratio, and 5) Compatibility Ratio. This research includes quantitative research with a descriptive approach derived from secondary data, namely the North Kalimantan Provincial Government Budget Realization Report 2018 – 2022. The results of the study using the ratio of regional financial independence showed the value of independence classified as consultancy

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

This study aims to analyze the financial relationship between the central and regional governments within the framework of fiscal decentralization and its impact on regional economic growth. The main focus is to evaluate the contribution of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) to Regional Original Revenue (PAD) and the equitable development between regions. Using a quantitative approach, the data was analyzed to assess how fiscal transfer policies support regional financial independence and sustainable development. The findings indicate that DAU and DAK significantly influence PAD growth; however, regional dependency on central government funds remains high. Furthermore, disparities in development between advanced and underdeveloped regions remain a significant challenge. This study recommends optimizing PAD management and implementing more equitable fiscal policies to support balanced development and inclusive economic growth in Indonesia.

The purpose of this study was to analyze the effect of local revenue, capital expenditure and employee expenditure on the level of financial independence of districts / cities in East Java Province in the period 2020-2023. The research was conducted using a quantitative approach using secondary data in the form of regional revenue and expenditure budget realization reports obtained through the official website of the Directorate General of Fiscal Balance. A total of 38 districts / cities in East Java Province in 2020-2023 were selected as the population in this study. Saturated sampling was used as a sampling method, so that a sample of 152 samples was obtained. The results showed that local revenue and regional employee expenditure partially had a significant effect on the level of regional financial independence, while capital expenditure had no significant effect on the level of regional financial independence. Meanwhile, local revenue, capital expenditure, and employee expenditure together have a significant effect on the level of regional financial independence    

Evaluation of Regional Government financial performance is important and needs to be carried out. The aim of this research is to check the financial performance of the Malang City Government by analyzing financial reports from 2018 to 2023. This research is descriptive qualitative with secondary data obtained from the Malang City Central Statistics Agency. The results show that the degree of decentralization ratio has an average of Fair Performance, the financial independence ratio has an average of Low Performance, the efficiency ratio has an average of Inefficient Performance, the ratio of operational expenditure to total expenditure has an average of Good Performance, the ratio of capital expenditure to total expenditure with average Good Performance, and ratio of expenditure growth with average Good Performance.  

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors. 

Menganalisis rasio kemandirian daerah, rasio efektivitas, dan rasio efisiensi untuk melihat bagaimana kinerja keuangan pemerintah daerah Kabupaten Karawang. TujuanMenganalisis kinerja fiskal pemerintah daerah Kabupaten Karawang. Pemerintah melakukan analisis kinerja keuangan untuk mengukur efisiensi mereka, mengidentifikasi bidang-bidang yang perlu ditingkatkan, menilai kesehatan keuangan mereka saat ini dan di masa depan, menentukan apakah mereka dapat memenuhi kewajibannya, dan memantau kepatuhan terhadap rencana pengeluaran. Para peneliti dalam penelitian ini mengandalkan teknik kuantitatif. Data dikumpulkan dengan menggunakan instrumen penelitian dan dianalisis secara kuantitatif dan statistik dengan tujuan untuk menguji hipotesis yang telah ditetapkan, seperti yang dijelaskan oleh Sugiyono (Kuantitatif, 2016). Metode penelitian ini berlandaskan pada filsafat positivisme..tahun anggaran 2020 sebesar 72.01% 2021 rasio kemandirian keuangan daerah 68,14% dengan tahun anggaran 2022 persentasenya mengalami kenaikan 70,80% rasio efektifitas 2020 sebesar 119,22% 2021 115,74% dikategorikan sangat efektif 2022 99,76% dikategorikan cukup Efektif.efisiensi badan pendapatan daerah Kabupaten Karawang tahun anggaran 2020 sebesar 95,31% 2021 rasio efektifitas mengalami penaikan 94,32% anggaran 2022 mengalami penaikan signifikan yaitu 100,09% dikategorikan tidak efisienDari tahun 2020 hingga 2022, persentase pasien dengan RKKD pada lutut adalah 2020 72,01% ,2021 68,14% & 2022 70,80%,REPAD secara berurutan: 119,22%, 115,74% & 99,76% dari tahun 2020 hingga 2022 Dari tahun 2020 hingga 2022, angka REKD adalah 95,31%,94,32%dan 100,09%. Hal ini disebabkan karena dengan PAD, Realisasi Belanja Daerah Pemerintah pemerintah kabupaten karawang dari tahun 2020 sampai dengan tahun 2022  

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.

The Fintech-based financial services sector in Indonesia shows developments that are in line with regional and global sector dynamics. This development plays an important role in accelerating national economic growth, where the financial services sector functions optimally to maintain the smooth running of the financial system. This system is the foundation for sustainable development, supports community financial independence, and improves the distribution of development. This study uses a normative juridical approach with descriptive analysis. The data was analyzed qualitatively and juridically. The research results show that regulations in the financial services sector are developing rapidly due to demands from regional and global changes. One of the main challenges faced is the ASEAN Banking Integration Framework (ABIF). Legal developments in this sector can be seen in regulatory changes in institutions, services, products, and dispute resolution. Legal reform is still needed to provide a strong legal basis for the financial services sector, especially in civil and banking law. This reform aims to adapt regulations to the latest developments and ensure the stability and reliability of the financial services sector in the future.    

The purpose of this study is to evaluate and compare the financial performance of district local governments in East Kotawaringin before and after the Covid-19 pandemic. The study's population consists of financial data from the regional administration of East Kotawaringin Regency, which is located in the province of Central Kalimantan. This study is a descriptive quantitative investigation. Using SPSS software, the study team performed a Paired T-test analysis to acquire results for homogeneity, normality, and one-way Anova tests. The documentation approach is employed in the sample procedure. Method This study use quantitative descriptive analysis for its analysis. The secondary data used in this study came from books, supporting journals, the internet, and the APBD posture in East Kowaringin Regency between 2018 and 2021.    

The objective of this study is to examine the financial and service performance of the K.R.M.T Wongsonegoro Regional Hospital in Semarang City, which has been utilizing the Regional Public Service Agency Financial Management Pattern (PKK-BLUD) since 2007. By transitioning into a full (BLUD), the Semarang City RSWN has gained the ability to handle its finances independently, hence enhancing its performance and service quality. The present study incorporates quantitative research employing a time series methodology. The data utilized in this study consists of secondary data obtained from financial records and hospital management reports. The assessment of financial performance is conducted through the utilization of financial measures, encompassing liquidity ratios, solvency ratios, and profitability ratios. In the context of service evaluation, the measurement of service performance encompasses six distinct indicators. These indicators include the Bed Occupancy Rate (BOR), Turn Over Interval (TOI), Bed Turn Over (BTO), Average Length of Stay (ALOS), Gross Date Rate (GDR), and Net Date Rate (NDR). The research hypothesis was examined by the application of Pearson correlation. The findings of the study indicate a significant correlation between financial performance, as assessed by the solvency ratio, and both the cost recovery rate and level of independence. The level of independence exhibits a significant link with service performance, as assessed by BTO.

This research aims to determine the level of efficiency and level of financial independence of the Soppeng Regency government in financing its government activities. The type of data used in this research is quantitative data obtained from direct observation and documentation studies of financial reports relating to the realization of regional expenditure. The data is analyzed using the quantitative descriptive analysis method, namely by carrying out calculations on the financial data obtained. The results of this research show that the average value of the Soppeng Regency government's efficiency level from 2018 to 2022 shows that the efficiency ratio is inefficient because it is above 100 percent, which indicates that the regional government is inefficient. At the level of independence, the Soppeng Regency regional government is still in the category of instructive relationship patterns. This means that the regional government is not yet independent in financing its government activities and the role of the central government is still very dominant, which indicates that the level of dependence of the Soppeng Regency government is still high on the central government