Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal IIJSE
Rizki, Nurhasanah
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Financial Performance Analysis of Regional Governments: A Study of South Sumatra Province in 2019–2023 Ayunda, Maryani; Rizki, Nurhasanah; Choiruddin, Choiruddin
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8221

Abstract

This study aims to analyze the financial performance of regional governments in South Sumatra Province from 2019 to 2023. The research uses the ratio analysis technique based on the Regional Revenue and Expenditure Budget (APBD), focusing on five key indicators: regional financial independence, effectiveness, efficiency, harmony, and growth. This quantitative descriptive study collects secondary data from the official reports published by the Audit Board of Indonesia (BPK) and the Ministry of Finance. The results show that the level of regional financial independence in South Sumatra is still low and dependent on central government transfers. The effectiveness and efficiency ratios vary among districts/cities but tend to improve over the years. The harmony ratio indicates that the allocation to operational expenditure remains dominant, while capital expenditure is still relatively limited. Meanwhile, the growth ratio shows positive but inconsistent trends across regions. These findings suggest that regional governments should strengthen their revenue-generating capacity, optimize budget allocation, and prioritize capital investment to enhance regional financial performance and autonomy.
Co-Authors Ayunda, Maryani Choiruddin, Choiruddin