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All Journal Jurnal Penelitian dan Evaluasi Pendidikan PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic JURNAL KONFIKS International Journal of Artificial Intelligence Research Panggung ARISTO Jurnal Seni Makalangan International Journal of Applied Sciences and Smart Technologies Jurnal Tuturan Coopetition : Jurnal Ilmiah Manajemen Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Devotion: Journal of Research and Community Service Jurnal Pendidikan dan Sastra Inggris (JUPENSI) ALLURE JOURNAL Journal of Comprehensive Science Jubah Raja : Jurnal Bahasa, Sastra, Dan Pengajaran Gunung Djati Conference Series Indonesian Journal of Advanced Research (IJAR) JBSI: Jurnal Bahasa dan Sastra Indonesia Journal of Bussines Management Basic SINTESA Journal of Computer Science Contributions (Jucosco) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pendidikan MIPA ANUFA Darma Abdi Karya: Jurnal Pengabdian Kepada Masyarakat
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Journal : ARISTO

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Optimizing Financial Management to Improve Regional Performance Jaja, Jaja; Simangunsong, Fernandes
ARISTO Vol 15 No 1 (2027): January : Forthcoming
Publisher : Universitas Muhammadiyah Ponorogo

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Abstract

This study analyzes strategies for optimizing local financial management through the strengthening of good governance within the framework of Public Financial Management (PFM) to improve the financial performance of the West Bandung Regency (KBB) government. The research background is based on low fiscal autonomy, reflected in the contribution of Local Own-Source Revenue (PAD) of around 18–24% and high dependence on central government transfers (±75–77%), resulting in limited fiscal discretion and making it difficult to transform public spending into measurable public value. The study employs a qualitative approach using a case study design, involving cross-actor interviews (Bappelitbangda, BKAD, Inspectorate, OPD, academics), a review of financial management cycle documents (from planning to accountability/LKPD), and triangulation of sources, techniques, and time. The research findings indicate that the process has proceeded in accordance with regulations; however, the leverage over the fiscal structure is determined by substantive governance: the validity of planning data, the consistency of documents and audit trails, internal controls from the outset, and cross-OPD coordination. Performance from 2020 to 2024 improved managerially (PAD effectiveness >100%, SiLPA decreased) but PAD remains small and operational expenditures are dominant (±67–70%). The SWOT analysis places KBB in Quadrant III (IFAS 2.40; EFAS 2.47), so a turnaround strategy is prioritized through a package of data governance, quality assurance, change control/document locking, a single source of truth, and a learning loop for oversight findings. Keyword: Regional Financial Management; Good Governance;  PFM;  Wo Strategy; Fiscal Autonomy; Local Revenue; Local Government Financial Performance;
Co-Authors Abdul Rozak Adhi W., Satia Ading Rahman Sukmara Agnes, Siska Amelia R., Riska Andita Permatasari Radia, Dewi Anggini, Megah Dewi Ani Rusilowati Ardiansyah, Muhammad Fauzan Asrizal Wahdan Wilsa Awalia, Afni Ayoub, Tawseef Shaikh Azzahra, Delia Cahyo Hasanudin Damayanti, Wulan Ariani Destania, Fany Dewi Puspasari Dewi Ratna Sari Dewi, Khisti Hanila Dianne Amor Kusuma Dwiniasih Endang Susilaningsih Fahrizal, Diki Fatia S., Sifah Fatoni, Puad Fauziyah, Salma Ferdinand, Ihsan Fernandes Simangunsong, Fernandes Gani, Toriq Abdul Herlawati Herlawati Hidayat, Gilang Farid Ibrahim, Aray Faqih Ilmi, Riyadul Indriani, Puput Ira Rahayu Jajo Firman Raharjo Jimat Susilo Karimah, Siti Kartiwa, Aa Kurnia, Maya Dewi Kurniawan, Dady Lalan Ramlan M, Fadia Martiana, Novi Siti Rizki Nur Maulana, Gagah Rizki Maulana, Ihrom Maulidah, Yeni Maya Dewi Kurnia Maya Kurnia Dewi, Maya Kurnia Mufidin, Pidin Muhammad Irfan Nur'arif Mulia, Septya Widi Ningsih, Salsa Widiya Nining Kurniasih Nita Delima Nurendang, Nadia Nurfauzia, Fadila Nurlaeli, Nisa Nurpadillah, Veni Nurtanti, Anisa Fauziah Nuryadin, Ade Permadi, Zahra Astri Dwi Pratika, Sendy Dien Prayoga, Fauzan Huda Purnamasari, Mita Putri Purwanti, Santi Puspitasari, Nita Karlina Putri Andhini Rachmayati, Regia Ramadhani Rakhmayudhi Rakhmayudhi Rakhmayudhi, Rakhmayudhi Rosmaya, Elin Sajidin, Fajar Sari, Irma Resti Yulfita Sindi Apriliyanti Suherli Kusmana Suherli Kusmana, Suherli Sukmayadi Sukmayadi Surya, Irgi Syuroyah, Do'atusy Triana N., Lita Ulfa Ulfa Wangi, Rima Diana Putri Yusida Gloriani Zuhria, Azeta Fatha