ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulANALISIS KINERJA KEUANGAN DAERAH PROVINSI SULAWESI TENGAH TAHUN 2016-2023 |
| Nama: PUTRI ALYA NUR |
| Tahun: 2025 |
| Abstrak Putri Alya Nur, C 402 23 005. "Analysis of Regional Financial Performance of Central Sulawesi Province". Supervisor I Patta Tope and Supervisor II Yunus Sading. This research aims to analyze the financial performance of the regions from the perspective of revenue variance, fiscal decentralization, independence, effectiveness, and efficiency of regional finance, as well as the impact of financial performance on the economic growth rate of Central Sulawesi Province from 2016 to 2023. The type of research used is quantitative research employing two analytical methods, namely descriptive analysis calculated using financial ratios to analyze regional financial performance and elasticity analysis to measure the sensitivity of changes in regional financial performance to economic growth. The results of this study indicate that during the years 2016-2023, (1) The financial performance of the regions, reviewed from the analysis of revenue variance, generally meets the criteria, where revenue realization tends to be higher than the established budget. The decentralization ratio is in the moderate category, while the level of regional financial independence is classified as low. reflects dependence on the central government in a relationship pattern that is instructive. The effectiveness ratio of local original revenue (PAD) shows a very effective category, while the efficiency ratio is still categorized as less efficient. (2) Elasticity analysis shows that on average, the ratio of fiscal independence, effectiveness of PAD, and regional financial efficiency demonstrate a high level of responsiveness to economic growth. However, significant fluctuations between years reflect instability in regional fiscal performance. These findings indicate that economic growth in Central Sulawesi Province is more influenced by the mining sector, which is dominated by private investment, thus the impact of regional financial performance on economic growth tends to be limited. Keywords: Financial Performance, Fiscal Decentralization, Independence, Effectiveness PAD, Regional Financial Efficiency, Economic Growth |