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All Journal Katalogis IJBE (Integrated Journal of Business and Economics) Jurnal Politik dan Pemerintahan Daerah Studi Ilmu Manajemen dan Organisasi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Kolaboratif Sains ProBisnis : Jurnal Manajemen Journal of Management and Business Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Golden Ratio of Data in Summary Worksheet : Jurnal Akuntansi Priviet Social Sciences Journal Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) ManBiz: Journal of Management and Business J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Yunus Sading
Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

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ANALISIS KINERJA KEUANGAN DAERAH PROVINSI SULAWESI TENGAH TAHUN 2016-2023 Nur, Putri Alya; Tope, Patta; Sading, Yunus
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6365

Abstract

This study aims to analyze the regional financial performance in terms of revenue variance, fiscal decentralization, financial independence, effectiveness, and efficiency of regional finance, as well as to examine the influence of financial performance on the economic growth rate in Central Sulawesi Province for the period 2016–2023. A quantitative approach was employed, using two methods of analysis: descriptive analysis based on financial ratios to evaluate regional financial performance, and log-log regression analysis to measure the elasticity of the influence of financial performance variables on economic growth. The results show that during the 2016–2023 period: (1) Regional financial performance, based on revenue variance analysis, generally met the established criteria, with revenue realization tending to exceed the budget. The fiscal decentralization ratio fell into the medium category, while the level of financial independence was relatively low, indicating a high dependency on the central government in an instructive relationship pattern. The effectiveness ratio of locally generated revenue (PAD) demonstrated a highly effective performance; however, the efficiency ratio of financial management was still relatively low. (2) The regression analysis results indicated that the financial independence ratio, PAD effectiveness, and financial efficiency did not have a significant influence on regional economic growth. These findings suggest that although the effectiveness of regional financial management is good, the low level of independence and suboptimal efficiency remain obstacles to promoting economic growth. Additionally, economic growth in Central Sulawesi Province is more heavily influenced by private sector activities and the dominance of the mining sector. 
Co-Authors Abdul Rahmat Abdul Rahmat Adnyani, Ni Kadek Ayu Sri Wida Afandhi Afandhi Alfiana Alfiana Amal, Husaeva Amelia, Widya Andi Herman Jaya Ardiyanti, Rina Ardiyanti, Rina Armin Armin, Armin Armin Muis Armin Muis Aurelie, Eko Putra Badria, Badria Busman Busman, Busman Busman, Muh. Rafli Chaerul Anam Christianda, Dewi Citra Dewi sartin Dini Angraini Dongi, Nur Annisa Lutaan Dyah, Tri Murti Ayu Edhi Taqwa Eko Jokolelono Elfine Louise Abu Elfine Louise Abu Elfine Louise Abu, Elfine Louise Abu Failur Rahman Faisal Faisal Faisal Faisal Farida Milias Tuty Fathia Fathia Fitra Fitra, Fitra Giska Putri Hafista, Salmah Ika Rafika Ika Rafika Kalvin Albert Parinding Kezia Verty Laendatu Paembonan Lutfi, Muhtar M. Anwar Nasruddin M. Marsanda M. Musdayati Marsanda, M. Marselina Lian Marselina Lian Meity Ferdiana Paskual Meyti Ferdiana Paskual MMSI Irfan ,S. Kom Mohamad Ichwan Monduu, Elisabet Muhilannuri Muhtar Lutfi Mus dayanti Musdayanti Musdayanti yanti Musdayanti, M. Musdayati Musdayati Musdayati Musdayati, M. Musdayati, Musdayati Muthahar, La Ode Muhammad N. Nurbaeti Nur Annisa Lutaan Dongi Nur, Putri Alya Nurbaeti, N. Nurnaningsih Nurnaningsih Nurnaningsih, N. Nuryana Haprin Dj Achmad Paskual, Meyti Ferdiana Patta Tope Putri Rahmadani Putri Rahmadani, Putri Rafika, Ika Ravika Rismawati Rezaldi, Rezaldi Risnawati Rita Suirlan Rita Yunus S. Suparman S. Suparman Salmah Hafista Sarah Prisillya Tiara M Setiawati, Eka Ayu Siti Nurhaliza Sri Wulan, Sri Suparman Suparman Tallesang, Mukhtar Tenge, Erna Tikara, Yuniati Santi Tinadji, Selvika Tuty, Farida Milias Umam, Sirajul Vera Sri Endah Cicilia Wahyul Wahyul Wahyul Yohan Yohan Yohan Yohan Yohan Yulisdianti Arafah Yulisdianti Arafah Yunus, Santi Zubair, Muchammad