Analysis of Financial Performance in the Regional Government of Tebo Regency Fiscal Year 2017-2023

Nabila Nur Assajdah Lubis (Universitas Jambi)
Iskandar Sam (Universitas Jambi)
Muhammad Gowon (Universitas Jambi)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 4 (2025): April 2025

The purpose of this study was to determine the financial performance of the Tebo Regency Regional Government. The method used is descriptive with a quantitative approach with secondary data sources in the form of Lappran Realization of the Regional Revenue and Expenditure budget (APBD) of Tebo Regency for the period 2017-2023. The Regional Financial Independence Ratio is categorized as still dependent on assistance from the central government and / or provincial government which is very high. The Regional Original Revenue Financial Effectiveness Ratio is classified as an effective category. The Regional Financial Efficiency Ratio is classified as efficient. The compatibility ratio is known that the average regional operating expenditure is still very high compared to the average capital expenditure so that it can be said that Tebo Regency still pays less attention to regional development.