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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal of Education, Social Studies, And Management (IJESSM)
Wahyudin Hasan
Universitas Gorontalo, Indonesia
Economics, Econometrics & Finance Education Other

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Regional Fiscal Health: An Evaluation of the Financial Performance of Gorontalo Regency Wahyudin Hasan; Susanti Abd Mutalib; Zubaidah Rahman; Julie Abdullah; Saprudin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3853

Abstract

Regional autonomy through fiscal decentralization is expected to strengthen local government capacity in managing resources independently. However, many regions remain highly dependent on central transfers, making the evaluation of fiscal performance crucial to measure independence, efficiency, and effectiveness in financial management. This study aims to evaluate the fiscal health of the Gorontalo Regency Government through an analysis of financial performance over the period 2018–2023. The research employs a descriptive quantitative approach, utilizing secondary data obtained from official government financial reports. The analysis is conducted using three key indicators: the financial independence ratio, the effectiveness ratio of locally-generated revenue, and the financial efficiency ratio. The findings reveal that the financial performance of Gorontalo Regency remains suboptimal. The financial independence ratio indicates a high level of dependence on central government transfers. The average effectiveness ratio of locally-generated revenue is 75.62%, which falls into the category of less effective, while the average financial efficiency ratio of 102.17% indicates inefficient budget utilization. These findings suggest the need for reforms in regional financial management to enhance fiscal independence, as well as the effectiveness and efficiency of budget implementation.
Analysis of Financial Performance Using the Value For Money Approach in Sidomulyo Village Boliyohuto District Fadilah Hamzah; Wahyudin Hasan; Nikma Bilondatu; Onong Junus
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1017

Abstract

Financial Performance Analysis Using a Value-for-Money Approach in Sidomulyo Village, Boliyohuto District. (Supervised by Wahyudin Hasan as the Main Supervisor and Nikma Bilondatu as a co-supervisor). This study aims to analyze the effectiveness, efficiency, and economy of Sidomulyo Village's financial management by calculating effectiveness, efficiency, and economy ratios. The research method employed a quantitative approach, using the Village Budget Realization and the Revenue and Expenditure Budget Reports. The data analysis technique used three value-for-money ratios. The results show that the management of Sidomulyo Village Funds for 2020–2024 is very effective, but still inefficient and economical. This indicates the need to improve expenditure management to optimize it.
Assessing the Financial Performance of the Gorontalo Regency Health Office Camelia Savitri Beu; Ilyas Lamuda; Wahyudin Hasan; Barmin R. Jusuf
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1043

Abstract

Assessing the Financial Performance of the Gorontalo Regency Health Office. (Supervised by Ilyas Lamuda as the Main Supervisor and Wahyudin Hasan as the co-supervisor). This study aims to assess the financial performance of the Gorontalo Regency Health Office by calculating effectiveness, efficiency, and operational ratios. The method used is a descriptive, quantitative method, utilizing the Budget Realization Report and the Annual Report. The data analysis technique uses regional financial ratio calculations. The results show that the financial performance of the Gorontalo Regency Health Office during the 2020-2024 period is effective. However, in terms of efficiency, program budget management is still categorized as less efficient. Meanwhile, in terms of operational ratios, the expenditure structure is still dominated by operational expenditures. This indicates the need for improvements in planning, budget control, and a more balanced expenditure structure to support the sustainable improvement in the quality of health services.
Co-Authors Barmin R. Jusuf Camelia Savitri Beu Fadilah Hamzah Ilyas Lamuda Julie Abdullah Nikma Bilondatu Onong Junus Saprudin Susanti Abd Mutalib Zubaidah Rahman