Financial Performance Analysis of the Regional Government of North Buton Regency
Keywords:
Effectiveness, Efficiency, Financial PerformanceAbstract
The high demand for regional performance and accountability necessitates the measurement of local government performance. Accordingly, governments are required to develop appropriate performance measures. This study aims to evaluate the financial performance of the North Buton Regency Government using a financial accountability approach. Data were collected through interviews, documentation, and literature review, using both primary and secondary data. The data were analyzed using qualitative descriptive analysis. The results show that: (1) the financial performance of North Buton Regency during 2016-2021, as measured by the effectiveness ratio of locally generated revenue, was classified as effective, with an average of 103.72%; (2) the regional financial dependency ratio was classified as very high, averaging 95.20%; (3) the regional financial independence ratio remained very low, with an average of 3.29%; (4) the regional financial efficiency ratio was classified as efficient, with an average of 98.95%; (5) the degree of fiscal decentralization was categorized as very low, with an average ratio of 4.75%; (6) the expenditure compatibility ratio consisted of an average operating expenditure ratio of 68.75%, while the capital expenditure ratio was categorized as inefficient, averaging 30.72%; (7) the liquidity ratio remained at a healthy level; and (8) the solvency ratio indicated an annual increase in the ability of the North Buton Regency Government's equity or own capital to meet its liabilities or debts.
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