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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.

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 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.

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.    

Changes in intergovernmental fiscal transfer policies and the increasing emphasis on spending efficiency in Indonesia have encouraged regional governments to strengthen fiscal independence through the optimization of locally generated revenues, particularly local taxes. This study aims to evaluate local tax performance as a strategic instrument for supporting regional fiscal autonomy and fiscal resilience under fiscal decentralization. The analysis focuses on regional governments in Lampung Province during Fiscal Years 2019–2023. Using a descriptive quantitative research design, this study employs secondary data obtained from audited regional financial reports. The analytical framework applies a value for money approach to assess local tax effectiveness, complemented by growth ratio analysis to examine revenue dynamics over time. The findings indicate that local tax performance varies considerably across regions, revenue growth remains volatile, and fiscal resilience is more likely to emerge in regions where effectiveness and growth are relatively balanced. Overall, the results suggest that strengthening fiscal autonomy requires not only achieving revenue targets but also ensuring stable and sustainable local tax performance.

This study aims to analyze the application of Basic Price Level Accounting in the Regional Drinking Water Company (Perumda Air Minum) of Makassar City during the 2021–2023 period. The research uses a qualitative descriptive approach with primary and secondary data obtained from financial statements, observations, documentation, and interviews. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, focusing on liquidity, solvency, and profitability ratios after price level adjustments. The results show that price level adjustments provide a more realistic representation of the company’s financial condition, particularly in reflecting changes in purchasing power due to inflation. Liquidity remains strong, solvency shows a declining trend that requires attention, and profitability indicates improved investment efficiency with fluctuating returns to equity. This study contributes to improving the accuracy of financial analysis for public sector enterprises under inflationary conditions.

This study aims to analyze the financial performance of the Makassar City Regional Drinking Water Company based on profitability and liquidity ratios during the 2021–2023 period. This quantitative research uses secondary data obtained from the company’s audited financial statements, analyzed using profitability ratios (Return on Assets, Return on Equity, and Net Profit Margin) and liquidity ratios (Current Ratio, Cash Ratio, and Quick Ratio). The results indicate that profitability ratios fluctuated, with the highest performance recorded in 2022, followed by a decline in 2023, reflecting reduced efficiency in asset and equity utilization. Meanwhile, liquidity ratios consistently showed a liquid condition, indicating the company’s strong ability to meet short-term obligations. This study contributes to the evaluation of financial performance in regionally owned enterprises by providing empirical evidence that can serve as a basis for managerial decision-making and financial policy improvement.

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.

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.

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.

This study aims to measure the financial performance of the Regional Financial and Asset Management Agency (BPKAD) of Lamongan Regency in 2019–2023 based on the Value for Money concept which includes the principles of economy, efficiency, and effectiveness. The method used is descriptive qualitative with a case study approach, collecting primary data through interviews and observations and secondary data from the Budget Realization Report (LRA) and other supporting documents. The results of the ratio analysis show that the management of regional spending during this period is classified as economical with an average ratio of 93.61%, and balanced efficient with an average efficiency ratio of 100.70%. However, the effectiveness of regional revenue is still fluctuating and mostly ineffective, mainly due to the low realization of revenue from taxes, levies, and grants. The implications of this study emphasize the need to increase the utilization of regional potential and revenue management so that financial targets can be achieved optimally, so that public services and regional development can run more effectively and sustainably.

This research effort aims to conduct a comprehensive analysis on the fiscal performance of Pasuruan Regency from 2018 to 2023 and to evaluate the efficiency of regional budget management. The results of the decentralization ratio calculation get an average of 20.92% with a sufficient performance. The results of the calculation of the expenditure growth ratio got an average of 3.45% with poor performance. The ratio of operational expenditure to capital expenditure received an average of 65.36% with good performance. The ratio of capital expenditure to total expenditure got an average of 13.16% with good performance. The ratio of direct and indirect spending to total spending has poor performance results. The tax effectiveness ratio got an average of 97.50% with quite effective performance. The results of this study are expected to be an input for the Pasuruan Regency government which aims to improve budget efficiency and strengthen regional financial autonomy.

This study aims to analyze the financial performance of PT Perkebunan Nusantara I Regional 5 Surabaya for the 2019-202 period. The method used in this research is quantitative descriptive method. To determine the financial performance of PT Perkebunan Nusantara I Regional 5 using financial ratio analysis techniques. The ratio analysis used in this study are liquidity ratios (current ratio, cash ratio and quick ratio), solvency ratios (DER ratio, DAR ratio and LTDtER ratio), activity ratios (total asset turnover, receivable period turnover and inventory turnover) and profitability ratios (GPM, NPM, ROE, ROI and ROA). Quantitative data in this study are in the form of financial statements of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period. Based on the liquidity ratio, PT Perkebunan Nusantara I Regional 5 in 2019-2023 experienced a significant increase from 2020-2023 and its liquidity was better in 2023. The financial performance of the solvency ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows a healthy and stable condition. The financial performance of the activity ratio of PT Perkebunan Nusantara I Regional 5 for the 2019-2023 period shows efficiency in managing receivables and inventories, but the use and utilization of assets to generate income needs to be improved. The financial performance of the profitability ratio at PT Perkebunan Nusantara I Regional 5 is classified as unfavorable which can increase the Company's losses. In general, the Company's performance for the 2019-2023 period is less healthy.

The banking sector has undergone a substantial transformation. The industry has shifted towards digital and automated systems, thereby promoting increased operational efficiency and enhanced customer service. Regional Development Banks (RDBs) are progressively faced with the necessity to adapt and evolve in response to rapid technological innovations, changing market dynamics, and intensifying competition within the financial services landscape. This research aims to undertake a comparative analysis of the financial performance of RDBs located in Java and Borneo during the timeframe from 2019 to 2023. Furthermore, this study employs a comparative methodology to evaluate the financial performance of RDBs in Java and Borneo utilizing CAR, NIM, NPL, and ROA ratios. The findings of this research reveal a significant disparity in financial performance concerning the NIM ratio of RDBs in Java and Borneo. Conversely, there is no significant variance in financial performance regarding the CAR, NPL, and ROA ratios of RDBs in Java and Borneo.

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.  

The aim of this research is to analyze the Regional Revenue and Expenditure Budget (APBD) of the West Java Provincial Government during the COVID-19 pandemic period and after the pandemic, namely 2020, 2021, 2022 and 2023. This analysis is to understand how the pandemic affects regional financial management and strategies -the strategy implemented by the West Java Provincial Government in facing global economic challenges. This study uses descriptive quantitative methods with secondary data analysis obtained from the financial reports of the West Java Provincial Government. The data analyzed includes the ratio of independence, effectiveness and efficiency. This research also involves comparing financial ratios from year to year to identify patterns of change and the factors that influence them. This research aims to understand how the pandemic has an impact on income, budget expenditure and the deficit of West Java Province in the 2020-2023 period. It is hoped that the results of this research can be a reference for local governments in adopting effective policies to maintain financial stability and support sustainable economic recovery.

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.

The aims of this research are; (1) To find out the structure of the financial relationship between the central government and regional governments in terms of revenues from the 2019 budget year to the 2023 budget year, (2) To find out how big the growth rate of routine revenues and expenditures is from the 2019 to 2023 budget year, ( 3). To find out the level of efficiency and effectiveness of regional financial management in Waropen Regency, and (4) To find out how revenues influence Waropen Regency's routine expenditure from the 2019 to 2023 budget year. Analysis tools; (1). Analysis of the Structure of Central and Regional Financial Relations (2). Efficiency Analysis and Effectiveness Analysis, (3). Growth Analysis and (4). Correlation Analysis. Analysis Results: The financial relationship between the central and regional governments shows that the PAD to TPD ratio of the Waropen Regency Government is classified as good, namely 6.96 percent. The growth rate of revenue for the Waropen Regency Government is an average of 17.27 percent, while the growth rate of routine expenditure fluctuates greatly , with an average growth of 32.41 percent. Financial management in the Waropen Regency Government is still relatively efficient and effective. The close relationship between revenue and routine expenditure of the Waropen Regency Government is 96.6 percent.