<![CDATA[This study aims to examine and compare the financial performance of the Provincial Governments of DKI Jakarta and West Java during the 2022–2024 period through the analysis of Budget Realization Reports (BRR). The study employed a descriptive quantitative method with a comparative approach. The data utilized in this research consisted of secondary data obtained from the Regional Government Financial Statements (RGFS) of each province. The analysis was conducted using financial independence ratios, effectiveness ratios, efficiency ratios, and expenditure harmony ratios. The findings indicate that both provinces possess a very high level of financial independence within a delegative relationship pattern, reflecting the capability of local governments to fulfill their fiscal needs independently with minimal reliance on the central government. Comparatively, the Province of DKI Jakarta demonstrated a higher level of financial independence than the Province of West Java. In terms of effectiveness, West Java achieved better performance in 2022 and 2024, while DKI Jakarta experienced a significant improvement in 2023 and remained within the highly effective category in 2024. Based on the efficiency ratio, DKI Jakarta tended to exhibit a better level of efficiency compared to West Java, although both provinces still fall into the "less efficient" category. Meanwhile, the expenditure harmony ratio analysis revealed that the expenditure structure in both provinces was still dominated by operational expenditure rather than capital expenditure. Overall, both provinces demonstrated good financial performance; however, DKI Jakarta excelled in financial independence and efficiency, whereas West Java showed superior performance in achieving Regional Original Revenue (PAD) targets.]]>
