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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Almy, Mutiara Aulya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Financial Report Analysis to Measure the Financial Performance of the South Labuhanbatu Regional Government Almy, Mutiara Aulya; Sari, Ayu Kurnia; Arnita, Vina
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11121

Abstract

This study aims to assess the financial performance of the Labuhanbatu Selatan Regency Government using the fiscal independence ratio, effectiveness ratio, and efficiency ratio during the 2020–2024 period. A descriptive quantitative method was applied, utilizing secondary data obtained from the Local Government Budget Realization Report (APBD). The results indicate that the average fiscal independence ratio remained very low throughout the period, although a significant increase occurred in 2024, shifting the category to high independence. The effectiveness ratio of locally generated revenue (PAD) averaged 95.65%, indicating consistent achievement of revenue targets. However, the efficiency ratio reached an average of 376.83%, suggesting that expenditure management was not optimal. Overall, the findings highlight the need to strengthen fiscal independence, improve the consistency of PAD effectiveness, and enhance budget efficiency in future financial management.
Co-Authors Sari, Ayu Kurnia Vina Arnita