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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Manajemen dan Bisnis Indonesia EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Fokus Manajemen Bisnis Jurnal Manajemen Riset Inovasi Jurnal Riset Ekonomi dan Akuntansi Ambidextrous : Journal of Innovation, Efficiency and Technology in Organization IECON: International Economics and Business Conference
Salamatun Asakdiyah
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Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences Other

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Evaluasi Kinerja Keuangan Daerah Berdasarkan Rasio Kemandirian, Efisiensi, Efektivitas, dan Pertumbuhan pada Daerah Istimewa Yogyakarta Tahun 2019–2024 Reni Isuntari; Salamatun Asakdiyah
Jurnal Manajemen Riset Inovasi Vol. 4 No. 2 (2026): Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/mri.v4i2.8930

Abstract

This study aims to examine the level of regional financial independence and various financial ratios in assessing the performance of regency and city governments in the Special Region of Yogyakarta (DIY) for the 2019–2024 period. The method employed is a descriptive qualitative approach supported by quantitative data in the form of Budget Realization Reports (LRA). Performance measurement was conducted through several key indicators, including independence, effectiveness, efficiency, and growth ratios. The results indicate that the level of fiscal independence remains relatively low, characterized by a high dependency on transfer funds from the central government. On the other hand, the effectiveness ratio shows good achievement, as most regions were able to meet their revenue targets, particularly from Local Own-Source Revenue (PAD). However, the efficiency of expenditure management remains uneven across regions. Furthermore, the revenue growth ratio shows fluctuations influenced by economic conditions, including the impact of the pandemic. Overall, regional financial performance still needs to be improved, especially in strengthening fiscal independence and optimizing PAD potential.
Co-Authors Aftoni Susanto Aftoni Sutanto Agus Siswanto Ajeng Andriani Hapsari Faisal Sa'ban Fitroh Adhilla Fitroh Adilla Irfan Budi Nirwanto Jantu Sukmaningtyas Juniarti Juniarti Khoirul Huda Maryoto Maryoto Mei Ayu Warti Mohamad Faiq Ilmadina Navisah Navisah Nelly Amalia Mahmudah Nur Fitri Luthfiah Purwoko Purwoko Purwoko Purwoko Qolbiyati Muthmainah Reni Isuntari Sarwinda Sarwinda Setyaningsih Setyaningsih Siti Hindah Widiyastuti Sukardi Sukardi Syarif Abdullah Taufik Hidayat Utik Bidayati Zunan Setiawan