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All Journal Gorontalo Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Rahman, Zubaidah
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

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Regional Fiscal Health: An Evaluation of the Financial Performance of Gorontalo Regency Hasan, Wahyudin; Abd Mutalib, Susanti; Rahman, Zubaidah; Abdullah, Julie; 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.
Co-Authors Abd Mutalib, Susanti Abdul, Elfis Mus Abdullah, Julie Abdullah, Rugaiya Ahmad, Rukia Anggita Permata Yakup Biongan, Ahiar ernikawati, ernikawati Firman Dera Gani, Roydah Harun, Nur Istiyan Hasan, Wahyudin Hilala, Abdul Muis Ibrahim, Ismail A Idrus Usu Ismail, Nurwita Junus, Onong Kodai, Dince A Lakoro, Febriyanti Lamuda, Ilyas Masiaga, Novaliastuti Moh. Rolli Paramata Moonti, Roy Marthen Novriansyah, Mohammad Arif Nuna, Muten Olfin Ishak Olii, Muhammad Umsini Putra Paramata, Yeni Pauweni, Lisna Pido, Rivaldo Rasid, Ayub Usman Saprudin Yusuf, Nurdin