Oikonomia : Journal of Management Economics and Accounting
Vol. 2 No. 4 (2025): Oikonomia-August

Analysis of The Efficiency and Effectiveness of Regional Financial Management in Regional Revenue Agencies Southeast Sulawesi Province

Wahyuni Rahmah (Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari)
Arfin Bagea (Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari)
Nuzul Ibnu Hajar (Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari)



Article Info

Publish Date
30 Aug 2025

Abstract

This study aims to analyze the effectiveness and efficiency of the management of Regional Original Revenue (PAD) in Southeast Sulawesi Province from 2021 to 2023. The analysis results show that the PAD effectiveness ratio for the three years was at an excellent level, with an average of 104.06%, indicating the local government's ability to realize revenues according to or even exceed the set targets. However, there was a decline in effectiveness in 2023, which signals the need to evaluate and adjust PAD management targets and strategies. Meanwhile, the efficiency ratio showed unfavorable conditions, with an average of 165.91%, indicating that PAD collection costs were higher than the revenues obtained, indicating waste and inefficiency in the collection process. Therefore, this study emphasizes the need for serious attention to improve the efficiency of regional financial resource management to reduce collection costs and prevent excessive burdens on the regional budget

Copyrights © 2025






Journal Info

Abbrev

oikonomia

Publisher

Subject

Economics, Econometrics & Finance

Description

Oikonomia Journal: Journal of Management Economics and Accounting publishes conceptual, review and research papers related to business and economics. Oikonomia: Journal of Management Economics and Accounting has a focus and scope that includes: Economics Management Accounting Finance Business ...