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Local government accounting policies provide the foundation for financial reporting. The Budget Realization Report (LRA) compares budgeted and actual figures, with the resulting balance recorded as the Sisa Lebih Pembiayaan Anggaran (SILPA, excess financing surplus). This study in East Lombok Regency aims to quantify the SILPA in the 2024 APBD and to analyze the financial accounting policies used in its determination. A descriptive approach combining qualitative and quantitative methods was applied. Data were collected via structured interviews with local finance officials, observations, and document analysis of APBD financial reports. Qualitative data were reduced and presented to describe policy factors, while quantitative analysis computed the SILPA value. Results show the 2024 LRA recorded a SILPA of IDR 6,414,658,153.17, indicating unused budget funds. These funds will finance the 2025 budget deficit for investment and equity in regional companies. The accounting policy for SILPA determination considered key principles such as prudence, substance over form, and materiality, in accordance with government accounting standards (e.g. applying the conservatism principle to avoid recognizing uncertain revenues). This analysis highlights how regional financial policies influence the management of budget surpluses.

This study aims to analyze the major challenges in regional financial management that affect the quality of the implementation of regional autonomy in Indonesia. Regional financial management plays a crucial role in achieving fiscal independence and ensuring the effectiveness of local governance. This research employs a descriptive qualitative method using a literature review approach by examining various scholarly sources, legal regulations, policy reports, and relevant previous studies. The analysis reveals three recurring and interrelated issues: the high level of fiscal dependence of local governments on the central government, the limited capacity and competence of regional financial management personnel, and the persistence of budget misuse reflecting weak governance and oversight mechanisms. These challenges form structural barriers to the realization of fiscal self-reliance and accountable local governance. The study emphasizes that improving regional financial management cannot be carried out in a partial or fragmented manner but requires a comprehensive approach involving the enhancement of human resource capacity, reform of budgeting systems and mechanisms, and the strengthening of transparency and public accountability. Therefore, improving regional financial governance is a strategic step toward achieving effective, sustainable regional autonomy that is oriented toward public welfare.

This study aims to analyze the management of Village Fund Allocation (ADD) in infrastructure development in Plosokandang Village, Kedungwaru District, Tulungagung Regency. The focus of the study covers three main stages of ADD management, namely planning, implementation, and evaluation, as well as identifying supporting and inhibiting factors in the realization of development. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation studies. The results of the study indicate that the planning stage has implemented participatory principles through the Village Development Planning Deliberation (Musrenbangdes). The community plays an active role in proposing programs, although not all proposals can be realized due to budget limitations. In the implementation stage, infrastructure development proceeds according to the Budget Plan (RAB) and is carried out by the Activity Implementation Team (TPK) with good coordination. Obstacles that arise mainly come from uncertain weather conditions, but can be overcome with technical adjustments. The evaluation stage shows that the entire budget is absorbed 100% without any discrepancy, and all physical activities are achieved according to target. However, community participation in the evaluation is still limited. Supporting factors for success include information transparency, community participation, and accurate priority setting. The main inhibiting factor was the weather, with no administrative or accountability issues identified. Overall, Village Fund Allocation (ADD) management in Plosokandang Village reflects the principles of transparency, accountability, and effective village development.

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 research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

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.

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.

The research aim was to examine the regional financial performance of the Local Government of Sikka Regency. This research employed a descriptive quantitative method. The population of this study consisted of Budget Realization Reports (APBD) of the Local Government of Sikka Regency, with the sample covering five fiscal years from 2019 to 2023. Data were collected through documentation. The financial performance of the Local Government of Sikka Regency, as measured by the independence ratio, was categorized as very low with an instructive relationship pattern, where the role of the central government was more dominant than the independence of the local government. The effectiveness of the regional financial performance of Sikka Regency in 2019 – 2023 had an average of 85,90%, which fell into the less effective category. The allocation of funds in Sikka Regency was still unbalanced, as most of the APBD was allocated to operational expenditures with an average of 68,48%, while capital expenditures accounted for only an average of 13,4%. The revenue growth of the Sikka Regency Government from 2019 to 2023 tended to fluctuate, which occurred due to the suboptimal revenue received by the local government

This study aims to analyze how internal strategies and external challenges can influence the achievement of Regional Original Revenue targets at the Laboratory Technical Implementation Unit (UPTD) of the Public Works and Public Housing Agency (Dinas Pekerjaan Umum dan Perumahan Rakyat) of Cilacap Regency. The research object is the performance of the Laboratory Technical Implementation Unit (UPTD), a technical unit providing construction material testing services, which directly contributes to Regional Original Revenue in Cilacap Regency. The qualitative approach employed a case study method, and data collection techniques included interviews, observation, and documentation. The sample in this study was obtained purposively. The results indicate that internal strategies focused on superior testing methods such as core drilling, abrasion, and concrete compressive strength have been conducted. However, limited equipment, human resources, and the lack of accreditation are major obstacles. On the other hand, external challenges include the lack of updated Regional Regulation tariff regulations, the absence of formal obligations for the use of laboratory services for regional budget projects, and a saturated local market. These findings provide important implications for the Laboratory Technical Implementation Unit (UPTD) in emphasizing policy revisions, increasing internal capacity, and strengthening inter-agency coordination to increase Regional Original Revenue realization.

This study investigates the relationship between fiscal dependence, the effectiveness of locally generated revenue (PAD), and the degree of fiscal decentralization on the Human Development Index (HDI) in four regencies on Madura Island Bangkalan, Sampang, Pamekasan, and Sumenep which have consistently reported the lowest HDI scores in East Java Province. Utilizing panel data from 2011 to 2023, the findings indicate that all regencies remain highly fiscally dependent, with fiscal dependency ratios exceeding 89%. Central government transfers dominate local budget structures, significantly limiting local fiscal autonomy. While PAD effectiveness shows notable achievements such as Pamekasan’s 136.09% realization rate its contribution to total regional revenue remains relatively low. This is reflected in the modest degree of fiscal decentralization, which ranges between 8.56% and 10.72%. Such fiscal limitations hinder the ability of local governments to invest in strategic sectors that directly impact human development, including education, healthcare, and public services. The analysis also reveals that despite effective PAD realization, its nominal value is insufficient to drive substantial improvements in HDI, especially when not supported by strengthened fiscal capacity and local economic mobilization. These findings suggest that PAD effectiveness alone does not translate into better human development outcomes without broader fiscal empowerment. Therefore, a comprehensive fiscal decentralization strategy is required one that not only enhances revenue generation but also improves budgetary governance and optimizes local economic resources. Strengthening local fiscal autonomy is essential for ensuring targeted, efficient, and equitable investment in human development sectors, ultimately fostering sustainable regional development across Madura Island.

This study analyzes the health financing system in Indonesia from a human rights perspective, particularly after the enactment of Law No. 17 of 2023 concerning Health and Minister of Health Regulation No. 18 of 2022 concerning the Implementation of One Data in the Health Sector. These two regulations reflect the state's commitment to strengthening the national health system based on the principles of justice, transparency, and the fulfillment of citizens' constitutional rights to quality, equitable, and sustainable health services. Through a qualitative approach using document analysis of relevant regulations, policies, and academic literature, this study identifies a paradigmatic transformation in health financing, from merely a fiscal mechanism to a strategic instrument for guaranteeing human rights in the health sector. The results show that despite normative and institutional progress, the implementation of the health financing system still faces several challenges. These challenges include aspects of the community's economic accessibility to health services, limitations in transparency and accountability in fund management, and inequality in the distribution of financial resources between regions. In addition, funding sustainability and dependence on certain funding sources are also issues that need to be addressed. In response to these challenges, this study recommends three main strategies: (1) strengthening the integration and interoperability of financing data through the One Health Data system, (2) diversifying funding sources by involving the private sector, philanthropy, and other innovative schemes, and (3) reorienting health budget allocations to favor vulnerable groups and underdeveloped regions. These efforts are expected to encourage the realization of a fair, transparent, and sustainable health financing system within the framework of fulfilling human rights in Indonesia.

The provision of clean water is a basic necessity and a fundamental responsibility of the government as a form of public accountability. Clean water not only plays a crucial role in supporting daily life but also directly affects public health, education, and economic productivity. However, the condition in Tanjung Melagan Island, located in the hinterland area of Batam City, still shows serious issues regarding access to clean water. Limited infrastructure, remote geographical location, and the lack of policy intervention are the main obstacles faced by the local community. This study aims to analyze the responsibility of the Batam City Government in providing clean water using J. Spiro’s accountability theory, which highlights three main indicators: accountability, obligation, and causality. This research employs a qualitative approach through in-depth interviews, field observations, and document studies. Informants in this study include officials from the Department of Human Settlements and Spatial Planning of Batam City, the Head of Galang Baru Subdistrict, and local residents of Tanjung Melagan Island. The results of the study indicate that the accountability of the Batam City Government in the provision of clean water has not been carried out substantively. Although formal forums such as Development Planning Meetings (Musrenbang) exist, their implementation remains procedural and does not fully absorb the aspirations and needs of the local population. The government's obligation to provide clean water is acknowledged normatively, but its realization often faces technical constraints, complex bureaucracy, and the delegation of responsibilities to non-governmental institutions. Furthermore, several underlying causes of this weak accountability were identified, including limited budgetary resources, poor inter-agency coordination, and low levels of community literacy and participation in planning and monitoring processes. Thus, this study emphasizes the importance of strengthening the role and capacity of local governments in providing essential services such as clean water, especially in underdeveloped and remote regions, to ensure that the principle of social justice is truly realized.

This study aims to analyze the efficiency and effectiveness of the use of mandatory spending in the management of regional expenditure in the education sector in 35 districts/cities in Central Java Province for the 2019–2022 fiscal year. Mandatory spending is an obligation to allocate at least 20% of the APBD for education, as regulated in national regulations. Efficiency is measured by the Data Envelope Analysis (DEA) method using an output-oriented approach and Variable Return to Scale (VRS) assumptions, where an area is said to be efficient if its efficiency score = 1. Meanwhile, effectiveness is assessed based on the comparison of output and outcomes, and is said to be effective when it reaches a percentage of 90–100%. The results show that there is a disparity between regions. Only Klaten Regency and Semarang City have shown perfect efficiency for four consecutive years. However, none of the areas achieved perfect effectiveness throughout the study period. The COVID-19 pandemic has also affected the dynamics of education budget realization, which has an impact on achieving efficiency and effectiveness. These findings provide strategic implications for local governments in developing education budget policies that are more optimal and oriented towards improving the quality of human resources.  

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.

Budget management is an important component in ensuring the success of government programs, such as Technical Guidance (Bimtek) at the NTB Provincial Cooperative and SME Service. The purpose of this article is to analyze the effectiveness of budget management related to the implementation of Bimtek activities in the field of cooperative development during the 2021–2023 period. The methods used include interviews with service employees, collection of budget and realization data, and comparative analysis related to planning and implementation each year. The results of the study showed a discrepancy between the planned and realized budgets, which was caused by problems such as late disbursement, codification, and complexity of the reporting system. Although most activities were successful with a success rate of 90%, especially in 2021 and 2023, there was a significant decline in efficiency and productivity in 2022. As a result, real-based planning, improved administration and reporting systems, and coordination between parties are essential to improve the effectiveness of budget management in ensuring the smooth implementation of Bimtek activities.

The tourism sector is an important aspect in the sustainability of economic development in Indonesia. One of the tourism in Banten Province is Banten Lama Tourism, this area is an important historical site in Indonesia.  As a manager, the Banten Provincial Government must revitalize the Banten Lama area including the physical restoration of buildings, infrastructure, and public facilities that have been damaged or degraded both in terms of function and aesthetics. The purpose of the research is to examine the extent to which the principles of good governance are applied in the process of APBD management in the revitalization of the Banten Lama area.  This research uses a qualitative research type of case study approach a la Creswell. The existence of a revitalization budget report is a form of Banten Provincial Government has shown an initial form of accountability commitment in the management of public funds through the preparation and realization of the Banten Lama Area revitalization budget. The legal basis for revitalization is the 2016 Governor Regulation Number 14 article 5, Governor Decree Number 437/Kep.160-HUK/2018, the 2010 Cultural Heritage Law Number 11 in article 43 and the Momerandum of Understanding (MoU) Number 430/MOU.4-HUK/2017, 430/718-Setda/2017 & 516/MOU.24-HUK-2017 on October 4, 2017 by the Banten Provincial Government, Serang City Government and Serang Regency Government. The implication of the research is to understand how the impact on the development of Banten Lama tourism area.

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.

This study aims to analyze the effectiveness of village fund expenditure in Kedamean Village, Kedamean District, Gresik Regency in 2025. The approach used is qualitative with descriptive methods, through in-depth interviews with the Village Head, Treasurer, and Village Consultative Body, as well as analysis of official documents such as budget realization reports and Village Budget Work Plans. The results of the study indicate that village fund expenditure in Kedamean Village is classified as very effective which has followed the principles of transparency and accountability according to regulations, but several obstacles are still found such as inconsistencies between planning and implementation, limited capacity of village officials, and less than optimal realization of development programs and community empowerment. This study recommends strengthening the capacity of village officials, increasing community participation, and optimizing internal and external supervision to increase the effectiveness of village fund expenditure in order to achieve sustainable village development and improve community welfare.

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.

The research titled "Analysis of the Effectiveness and Efficiency of the Use of the Parish Budget of the Holy Spirit Nelle" aims to analyze the level of effectiveness and efficiency in the use of the budget at the Holy Spirit Nelle Parish during a specific reporting period. The analysis is conducted by comparing the activity targets and budget with the actual realization. The results show that the average effectiveness of activities is only 45.95%, indicating that most activities have not been optimally achieved. Meanwhile, the efficiency of budget utilization is recorded at 29.48%, which shows a low level of spending compared to the allocated funds. These findings indicate a gap between the planning and implementation of parish programs. Some programs have not been realized at all despite having a budget allocated. Therefore, improvements are needed in program planning, adjustments in budget allocations according to implementation capacity, as well as strengthening the monitoring and evaluation system to enhance accountability and financial performance of the parish moving forward.