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All Journal EDUCTUM: Journal Research
Marbun, Nancy
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Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Independence Ratio, Effectiveness Ratio and Growth Ratio in Assessing the Financial Performance of Bandung City Government Nasution, Siti Nur Fadhilah; Syahrani, Annisa; Astari, Prilia; JS, Githa Amelia; Marbun, Nancy; Febyani, Vivi
EDUCTUM: Journal Research Vol. 4 No. 6 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i6.1416

Abstract

This study aims to analyze the financial performance of the Bandung City Government during the 2020–2024 period using the financial independence ratio, effectiveness ratio, and financial growth ratio. This analysis is important considering the strategic role of Bandung City as a center of government and economic activity in West Java Province, making the management of the Regional Revenue and Expenditure Budget (APBD) an important factor in supporting regional development. This study employs a quantitative descriptive method using secondary data in the form of Budget Realization Reports obtained from the Directorate General of Fiscal Balance (DJPK), Ministry of Finance of the Republic of Indonesia. The data were analyzed through the calculation of regional financial ratios. The results indicate that the financial independence ratio falls into the high to very high category with a delegative relationship pattern. The effectiveness ratio of local own-source revenue shows improvement but remains in the less effective category, particularly during the pandemic period. Meanwhile, revenue and expenditure growth ratios fluctuate, with declines during the pandemic and recovery in subsequent years.
The Role of Internal Audit and Risk-Based Audit in Improving Local Government Financial Accountability Sofa, Aulia Rizka; Marbun, Nancy; Sembiring, Dealova Venolika Br; Sebayang, Vivi Febyani; Nst, Dito Aditia Darma
EDUCTUM: Journal Research Vol. 4 No. 2 (2025): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v4i2.1471

Abstract

This study aims to analyze the role of internal audit and the implementation of risk-based audits in improving local government financial accountability. Internal audit serves as a supervisory instrument that ensures regional financial management is carried out in accordance with the principles of transparency, efficiency, and regulatory compliance, while risk-based audits emphasize the identification and mitigation of key risks that have the potential to hinder the achievement of organizational goals. This study uses a qualitative approach with a conceptual-descriptive method through a literature review of laws and regulations, public sector audit standards, and relevant previous research findings. The analysis results indicate that the synergy between effective internal audit and the implementation of risk-based audits can strengthen the internal control system, improve the quality of supervision, and minimize the potential for irregularities in regional financial management. In addition, the use of information technology through the implementation of e-audit and digital data analysis contributes to increasing the efficiency, accuracy, and transparency of the audit process. Thus, the combination of internal audit and risk-based audit is a strategic instrument in realizing accountable, transparent, and integrity-based local government financial governance.
Co-Authors Astari, Prilia Dito Aditia Darma Nasution Febyani, Vivi JS, Githa Amelia Nasution, Siti Nur Fadhilah Sebayang, Vivi Febyani Sembiring, Dealova Venolika Br Sofa, Aulia Rizka Syahrani, Annisa