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This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.

This study aims to analyze the financial performance of the East Java Provincial Government based on the Budget Realization Report (LRA) for the 2022–2024 period. This study is important to assess the effectiveness of revenue achievement and the efficiency of regional expenditure management. The research method used is quantitative descriptive with secondary data in the form of Budget Realization Reports obtained through documentation techniques. Data analysis was performed using financial ratio analysis, namely effectiveness and efficiency ratios. The results show that the revenue performance of the East Java Provincial Government is in the highly effective category, as reflected in the realization of revenue that was able to reach and even exceed the budget target. However, regional expenditure performance is still considered inefficient because the realization of expenditure is close to the set budget. The conclusion of this study shows that even though revenue optimization has been achieved, the local government still needs to improve expenditure control so that regional financial management becomes more efficient in the future.

Regional government financial performance is a strategic indicator for assessing the success of regional autonomy implementation, particularly in managing public finances in an effective, efficient, transparent, and accountable manner. This study aims to analyze the financial performance of the Government of West Nusa Tenggara Province (NTB) during the 2018–2022 period using a regional financial ratio analysis approach. The research employs a descriptive quantitative method utilizing secondary data obtained from the Budget Realization Reports (LRA) and the Regional Government Financial Statements (LKPD) that have been audited by the Audit Board of the Republic of Indonesia (BPK). The analysis is conducted by calculating regional financial ratios, including the financial independence ratio, the effectiveness ratio of Regional Original Revenue (PAD), the efficiency ratio of regional finances, the activity ratio (expenditure harmony), and the revenue growth ratio. The results indicate that the financial performance of the Government of West Nusa Tenggara Province has generally improved. The regional financial independence ratio falls within the participatory category with an average value of 57.81%, reflecting a gradual reduction in dependence on central government transfer revenues, particularly in 2022. The effectiveness ratio of PAD is categorized as moderately effective, with an average of 92.84%, although it fluctuates due to increases in revenue targets that were not fully matched by actual revenue realization. The regional financial efficiency ratio consistently remains in the efficient category, indicating the local government’s ability to control expenditures relative to revenues. Furthermore, the activity ratio analysis shows a shift in expenditure composition from operating expenditure toward capital expenditure, indicating an increased orientation toward development and long-term investment. The growth ratio reveals a significant increase in PAD in 2022, accompanied by a decline in transfer revenue growth.

This study aims to measure the financial performance of the Government of West Java Province during the 2020–2024 period based on the analysis of the audited Budget Realization Reports. The research uses a descriptive quantitative approach with secondary data obtained from the Regional Financial Statements. Financial performance is measured through several ratios, namely the effectiveness ratio of Regional Original Revenue, regional financial efficiency ratio, regional financial independence ratio, and expenditure harmony ratio. The results show that the effectiveness of Regional Original Revenue fluctuated, with effective performance only in 2022 and 2024, while in other years it was categorized as ineffective. The efficiency ratio also indicated inconsistency, where inefficiency occurred in 2020, 2021, and 2023, and efficiency was achieved in 2022 and 2024. The regional financial independence ratio showed a relatively high level, reflecting low dependence on central government transfers, although there was a slight decline in 2023–2024. The expenditure harmony ratio indicated that budget allocation was still dominated by operational expenditure compared to capital expenditure. The findings imply the need for improving revenue optimization and more balanced expenditure allocation to support sustainable regional development.

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

This research is motivated by several factors such as locally generated revenue, general allocation funds, special allocation funds, revenue-sharing funds, and capital expenditure. Some of the problems identified in this study include the realization of locally generated revenue that has never reached the budget target over four consecutive years, a percentage decrease in locally generated revenue while capital expenditure remains constant, and the absence of certain special allocation funds, which may affect capital expenditure. The purpose of this study is to determine the effect of locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds on capital expenditure. This research employs a descriptive quantitative method using data samples obtained from the Regional Financial and Asset Management Agency of Aceh Province in the form of Budget Realization Reports for the period 2019–2022. The data analysis technique used is linear regression. The results show that, based on the simultaneous test (F-test), locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, based on the partial test (t-test), each of these variables—locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds—also has a positive and significant effect on capital expenditure.

This study aims to analyze the financial performance of the Medan City Government based on six key indicators: (1) growth ratio, (2) degree of fiscal decentralization ratio, (3) regional financial dependency ratio, (4) regional financial independence ratio, (5) regional original revenue (PAD) effectiveness ratio, and (6) regional financial efficiency ratio. The research employs a quantitative descriptive method using secondary data obtained from the Medan City Government’s budget realization reports over the study period. The analysis results indicate that the financial performance of the Medan City Government shows fluctuations across several aspects. The growth ratio reveals an unstable trend, indicating inconsistency in the increase of revenue and expenditure. The degree of fiscal decentralization ratio is 36.66%, suggesting a moderate contribution of PAD to total regional income. The regional financial dependency ratio stands at 61.64%, while the financial independence ratio reaches 59.54%. The PAD effectiveness ratio of 81.36% reflects fairly effective revenue management, and the financial efficiency ratio of 98.44% indicates that financial management has been carried out efficiently. Overall, these findings demonstrate that while Medan City’s financial performance is relatively sound, there remains room for improving fiscal independence and stability.

This study, entitled Analysis of Budget Realization Report in the Road and Bridge Division of the Public Works and Housing Office of Jambi Province, aims to analyze the Budget Realization Report (LRA) and assess the effectiveness and efficiency of budget utilization during the 2021–2023 period. The research employs a quantitative method with a descriptive approach. Data were collected through interviews, financial report documentation, and observation, using purposive sampling techniques. The findings indicate that revenue realization was categorized as effective, with achievement ratios of 96.90% in 2021, 96.70% in 2022, and 96.24% in 2023. Meanwhile, expenditure realization was classified as highly efficient, with ratios of 17.91% in 2021, 11.67% in 2022, and 16.87% in 2023. Based on these results, it can be concluded that the budget management of the Road and Bridge Division at the Public Works and Housing Office of Jambi Province was both effective and highly efficient throughout the study period, and it may serve as a valuable reference for improving infrastructure budget management at the regional level.

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.

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.

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

This study analyzes the budget and the realization of revenue and expenditure at Kramat Jati Regional General Hospital (RSUD) during 2022-2023. The aim is to evaluate revenue growth, expenditure, and the causes of discrepancies between the budget and realization. The findings indicate fluctuations in the growth ratio of revenue and expenditure. Discrepancies between the budget and realization are influenced by internal factors, such as operational management, and external factors, such as policy changes and economic conditions. This study provides recommendations for improving budget management efficiency at RSUD Kramat Jati.      

This study aims to analyze the financial performance of the Samarinda City Government from 2020 to 2022, including revenue variance, revenue growth, revenue effectiveness, and expenditure performance based on expenditure variance, expenditure growth, operational expenditure, capital expenditure, and expenditure efficiency. The financial ratios used include revenue variance, revenue growth rate, independence ratio, diversification degree, PAD effectiveness, expenditure variance, expenditure growth rate, operational cost ratio to total costs, capital expenditure ratio to total expenditure, and expenditure efficiency. The data used in this research is secondary data collected through documented library studies. The findings indicate that (1) the financial performance of Samarinda City's original revenue is generally quite good, with an average variance of 2.49% and a growth rate of 77.99%, while (2) expenditure growth shows a negative trend with an average of -0.027%. 

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    

Oeletsala Village Regulation Number 3 of 2020 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2020, Oeletsala Village Regulation Number 3 of 2021 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021, Oeletsala Village Regulation Number 02 of 2022 Oeletsala Village Medium-Term Development Plan (RPJM-DESA) for 2022-2027, Oeletsala Village Regulation Number 01 of 2022 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021,  Oeletsala Village Regulation Number 01 of 2023 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for the 2022 Fiscal Year. This research is an empirical legal research based on events that occur in the field and research conducted directly. The sources of research data are primary data, secondary data and tertiary data. The analysis of legal materials uses analysis to test data from specific to general which is carried out in a juridical-qualitative manner and presented in a descriptive form. The results of the study show that: (1). Community participation is the active participation of community members as individuals, groups, or communities in joint decision-making, program planning and implementation, as well as the process of community development inside and outside the community. The basics of emotional awareness and responsibility. (2). internal obstacles to community participation in the formation of Oeletsala Village Regulations, related to low knowledge and education factors and community work factors that take up a lot of time, external community participation in the formation of Village Regulations, namely related to the role of the Oletsala Village government in building relationships with the community.

This research aims to find out the role of the budget and supervisory body in discussing the budget change system. To identify problems, this research uses qualitative research. Data collection techniques use interviews, observation and document study. It can be concluded that Budget changes are the process of adjusting previously approved budget allocations due to changes in conditions, priority needs, or realization of income and expenditure that is not in accordance with the initial plan. The budget change system refers to the mechanism that regulates how the government or organization implements the plan that regulates how the government or organization implements the agreed budget plan. Agreed budget. This process aims to align the budget with actual conditions, such as changes in economic assumptions, the reality of spending and revenues, or urgent needs.

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%.

This research aims to determine accountability in managing the 2022 Village Revenue and Expenditure Budget (APBdes) in Pulau Birandang Village. This research was conducted to see the accountability of the APBdes which is accountable, transparent and participatory by the government of Pulau Birandang Village, Kampa District, Kampar Regency, Riau. This research method uses a qualitative method with a descriptive approach. This research uses secondary and primary data, primary data is carried out by interviews, observation and documentation. Meanwhile, secondary data comes from literature studies, scientific journals and other sources. The results of this research show that accountability in the management of the Birandang Island Village Revenue and Expenditure Budget from the planning, implementation and accountability stages is in accordance with the principles of accountability, namely, accountability, transparency and community participation. Reporting and accountability for the village income and expenditure budget in Pulau Birandang village is one of the important stages where the performance report of the Pulau Birandang village government in accounting for village finances is proven by the semester report and final report on implementation realization. The contents of the report on the realization of the implementation of the regional budget program in Birandang Island village are in accordance with the previously planned implementation. In order to account for the use of APBdes funds, the village government makes announcements on billboards or banners containing the APBdes implementation program and its nominal amount.

This research aims to examine the influence of Regional Original Income, General Allocation Funds and Special Allocation Funds on Regional Government Financial Performance. Using 38 samples of Regional Revenue and Expenditure Budget Realization Reports (APBD) for Regency/City Regional Governments in East Java Province for the 2020-2022 period which have been officially published and audited by the East Java Province Representative Financial Audit Agency (BPK Jatim). Testing was carried out using multiple regression. The test results prove that Regional Original Income has an influence on Regional Government Financial Performance. General Allocation Funds and Special Allocation Funds have no effect on Regional Government Financial Performance.

This study describes and explains the budget realization for the last five years, starting from 2018 to 2022, by paying attention to the percentage change between the budget value and the realization of the regional income and expenditure budget each year. The purpose of this study is to evaluate the performance of regional revenue and expenditure budget realization in the regional asset finance agency of the Medan City government during the 2018-2022 period. This study also aims to compare the effectiveness of budget realization during that period. The research method used is descriptive qualitative using secondary data sources and documentation study data collection techniques. Data analysis involves revenue variance analysis, degree of decentralization ratio, local tax effectiveness ratio analysis, and expenditure budget variance analysis. The results show a problem, where the realization of the regional revenue and expenditure budget in 2019-2020 has increased, even though it should have decreased due to the impact of the COVID-19 pandemic. This problem is related to the loss of funds worth 1.6 million which has been handled by Law Enforcement Officials.