Case Study on Regional Original Income: Analysis of Effectiveness, Efficiency, Fiscal Decentralization, and Regional Financial Dependence Ratio

Anisa Juliarti; Dedi Hariyanto; Farah Juniati Meutianingrum

doi:10.47616/jamrems.v3i3.320

Autores

Anisa Juliarti Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Pontianak, Indonesia
Dedi Hariyanto Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Pontianak, Indonesia
Farah Juniati Meutianingrum Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Pontianak, Indonesia

DOI:

https://doi.org/10.47616/jamrems.v3i3.320

Palavras-chave:

Effectiveness, Efficiency, Decentralization, Regional Dependence

Resumo

This study aims to analyze the financial performance of the Kubu Raya Regency Government using the Effectiveness Ratio Analysis, Efficiency Ratio, Fiscal Decentralization Ratio, and Regional Financial Dependency Ratio. This study uses quantitative research, with secondary data in the form of the Kubu Raya Regency Government Budget Realization Report 2018-2020 obtained using a documentation study. The results showed that the Effectiveness Ratio resulted in an average of 101.12%, which means that it is classified as very effective. Furthermore, the Efficiency Ratio is 86.08%, which means that it is classified as an efficient criterion. Then the Fiscal Decentralization Ratio is 33.34%, which means that it is classified as moderate. And the average Regional Financial Dependency Ratio is 79.13%, which means it is classified as very high criteria. The implication of the results of this study is that the Kubu Raya Regency Government should further explore the existing regional potential in order to increase PAD, so as to reduce regional financial dependence in the implementation of fiscal decentralization in the following years.

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