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This study aims to analyze the contribution of Regional Original Revenue (PAD) sources, the growth of PAD, and the level of regional fiscal independence in Tanjung Jabung Barat Regency during the 2017–2024 period. The PAD sources examined include local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD. The data used in this study are secondary data in the form of Budget Realization Reports (LRA) of Tanjung Jabung Barat Regency for the period 2017–2024, obtained from the Regional Revenue Agency (Bapenda) of Tanjung Jabung Barat and the Directorate General of Fiscal Balance. This research employs a quantitative descriptive approach. The analytical techniques used include contribution analysis of PAD sources (local taxes, regional retributions, returns from separated regional assets, and other legitimate PAD), PAD growth analysis, and fiscal independence ratio analysis. The results indicate that PAD is predominantly contributed by other legitimate PAD, accounting for 62.54% of total PAD, followed by local taxes contributing 26.06%, while regional retributions and returns from separated regional assets contribute relatively low proportions. The growth of PAD during the study period shows fluctuations influenced by economic conditions, including the impact of the COVID-19 pandemic. Furthermore, the level of fiscal independence in Tanjung Jabung Barat Regency is categorized as very low, as reflected in the high dependence on transfer funds from the central government and other governmental assistance.

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 development of regional financial performance and its effect on economic growth in Jambi Province during the 2019–2023 period. Regional financial performance is measured using the Regional Financial Independence Ratio and the Fiscal Decentralization Degree (FDD), while economic growth is proxied by Gross Regional Domestic Product (GRDP). This research employs a quantitative approach using secondary data obtained from the Central Statistics Agency (BPS), the Directorate General of Fiscal Balance (DJPK), and regional government financial reports covering 11 regencies/cities in Jambi Province. The analytical method applied is panel data regression using the Random Effect Model (REM). The results indicate that both regional financial performance and economic growth in Jambi Province experienced fluctuations throughout the study period. Partially, the Fiscal Decentralization Degree (FDD) has a positive and significant effect on GRDP, with a probability value of 0.0138. In contrast, the Regional Financial Independence Ratio does not have a significant effect on GRDP, as indicated by a probability value of 0.8843. Simultaneously, FDD and the Regional Financial Independence Ratio significantly affect GRDP, with an F-statistic probability value of 0.0390. The coefficient of determination (R²) is 0.1173, indicating that 11.73% of GRDP variation can be explained by the two variables, while the remaining 88.27% is influenced by other factors outside the research model. This study concludes that strengthening regional fiscal capacity through the optimization of local own-source revenue and fiscal decentralization policies is essential for promoting sustainable economic growth in Jambi Province.

This research aims to analyze the level of fiscal independence of Pacitan Regency by examining and linking it to its dependence on transfer funds from the central government. This study explores potential sectors that could be managed more optimally to contribute to Local Original Revenue (PAD). The method used in this research is a descriptive quantitative approach, utilizing secondary data, namely the Regional Budget (APBD) and Budget Realization Reports (LRA) sourced from the Directorate General of Fiscal Balance (DJKP). In addition to these sources, this research also employs a literature review of relevant journals. The analysis uses the regional financial independence ratio. The results of the analysis show that Pacitan Regency has a very high level of fiscal dependence, ranging between 85% and 89% from 2021 to 2025, although there is a gradual decline. The factors causing this condition are the low contribution of PAD, particularly from the tourism sector, as well as geographical factors such as mountainous terrain with underdeveloped infrastructure. This condition may lead to the flypaper effect and limit regional flexibility in development. This research recommends optimizing PAD from the tourism sector, improving regional financial governance, fostering collaboration with the private sector and the community, diversifying revenue sources, and gradually reducing dependence on transfer funds in accordance with the mandate of Law Number 33 of 2004.

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.

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: 1) identify and analyze the degree of fiscal decentralization and the level of financial independence of regencies and cities in North Sumatra Province during the period 2015–2024; and 2) analyze the variation in regional revenue realization based on its components, as well as the variation in regional financial capacity across regencies/cities during the same period. The methods used in this research include the Fiscal Decentralization Degree Ratio (DDF), the Regional Financial Independence Ratio (RKKD), and a Two-Way ANOVA test, supported by SPSS 20 software. The findings show that the degree of fiscal decentralization remains relatively low from year to year, indicating a strong dependence on central government transfers. Similarly, the regional financial independence ratio is also categorized as low, with an instructive pattern of relationship, meaning that regional governments still have limited ability to finance development needs independently. The Two-Way ANOVA test results reveal significant differences in regional revenue realization both across regencies/cities and across years within the study period. The largest variations are attributed to the differing characteristics of each regency/city, including economic potential, effectiveness in managing locally generated revenue, and variations in regional fiscal structures. These findings highlight the importance of enhancing fiscal capacity and optimizing local revenue sources throughout North Sumatra.

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

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.

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.

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 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 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.

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 aim of this research is to analyze the comparative financial performance of two institutions government in the four main financial years, namely 2019, 2020, 2021 and 2022. This analysis is to understand how the pandemic has impacted several aspects of financial performance, such as income, budget expenditure, deficit, etc. This study uses a descriptive quantitative method by observing a number of financial ratios, including the independence ratio, effectiveness and efficiency ratio, activity ratio and growth ratio. Bekasi City's financial performance is more stable after the pandemic with a maintained surplus and an optimal ratio of independence, effectiveness and shopping activities. While Surabaya is very independent and fantastic in terms of income & expenditure, its spending activity ratio is inferior to Bekasi and experiences large deficits every year. Therefore, this research has an important objective to identify significant changes in the APBD of these two cities before and after the COVID-19 Pandemic, as well as to explore the factors that contributed to these changes, so that they can make a positive contribution in maintaining regional financial stability and supporting efforts for sustainable economic recovery.