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Journal : PINISI Discretion Review

The Effectiveness of Regional Financial Management of Tolitoli Regency on Regional Development in 2018-2022 Maskur, Maskur; Kasim, Fitri S.
PINISI Discretion Review Volume 8, Issue 1, September 2024
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v8i1.66477

Abstract

This study aimed to assess the effectiveness and efficiency of regional financial management in Tolitoli Regency from 2018 to 2022. The research employed a descriptive quantitative approach, using effectiveness and efficiency ratio analyses based on secondary data obtained from the Regional Financial and Asset Management Agency (BPKAD). The findings reveal that the effectiveness of regional financial management for capital expenditures averaged 94.57% over the five-year period, which is classified as effective. However, the efficiency analysis showed an average of 94.65%, indicating that regional financial management was less efficient.