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All Journal Jurnal Akuntansi Kompetif Jurnal Ekonomi dan Binsis
Yohanisti, Yohanisti
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Economics, Econometrics & Finance

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Regional Fiscal Landscape : Examing the Dynamics of District Balance in the Context of Regional Development Rineliana, Rineliana; Yohanisti, Yohanisti; Tampubolon, Dahlan; Tampubolon, Omar Farrakhan
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1046

Abstract

This research analyzes the dynamics of Indragiri Hulu Regency's financial balance sheet for 2019-2024 and its regional development implications. This study uses a quantitative descriptive approach to examine trends, composition, and economic performance based on solvency ratios and fiscal independence. The results show a shift in asset structure from liquid to illiquid assets, with fixed assets reaching 90.05% by 2024. Significant decreases occurred in current assets by 48.22% (2024) and cash equivalents by 85.95% (2024). Solvency ratios are excellent, with a debt-to-asset ratio below 1% and no long-term liabilities, but fiscal independence remains low (8.2%-11.5%). The Local Revenue Effectiveness Ratio is considered adequate (101.2%), while the financial efficiency ratio is less efficient (100.8%). The research recommends strengthening cash management, adopting asset performance management, reforming receivables management, diversifying revenue, and developing innovative financing strategies to enhance fiscal sustainability and support regional development.
IMPLIKASI KESEHATAN FISKAL DAERAH TERHADAP EKUITAS NERACA KEUANGAN KABUPATEN KAMPAR 2020 - 2024 Susanto, Edi; Rineliana, Rineliana; Yohanisti, Yohanisti; Prayetno, Prayetno; Tampubolon, Omar Farrakhan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2525

Abstract

This study examines Regional Fiscal Health (RFH) and its impact on the Balance Sheet Equity of the Kampar Regency Government from 2020 to 2024. Using a quantitative descriptive approach with secondary data from Budget Realization Reports and Regional Balance Sheets, the analysis employs descriptive ratio calculation and Pearson Correlation to test the relationship between Real Budget Deficit (X) and Regional Equity (Y). Findings categorize Kampar's RFH as Moderately Healthy with High Caution, constrained by low fiscal independence and high personnel costs despite successful deficit control. The study confirms a strong negative correlation between Real Budget Deficit and Regional Equity, validating that structural deficits directly erode regional net wealth and weaken long-term solvency. While liquidity remains sound, increasing solvency ratios signal caution. The study recommends urgent structural budget reform focusing on local revenue generation and personnel expenditure efficiency. Consistent deficit control is essential for strengthening Regional Equity and ensuring sustainable fiscal management.
Co-Authors Dahlan Tampubolon Edi Susanto Prayetno Prayetno Rineliana, R. Tampubolon, Omar Farrakhan