Proceedings of the 4th International Conference on Social Sciences and Law (ICSSL 2024)

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Financial Ratio Analysis for Regional Autonomy and Performance Assessment in Temanggung Regency Regional Government

Authors
Bestari Dwi Handayani1, *, Erwin Sugianto1
1Universitas Negeri Semarang, Gunung Pati, Semarang, Indonesia
*Corresponding author. Email: bestarihandayani@mail.unnes.ac.id
Corresponding Author
Bestari Dwi Handayani
Available Online 11 December 2024.
DOI
10.2991/978-2-38476-303-0_74How to use a DOI?
Keywords
Regional Government Performance; Regional Financial Ratios
Abstract

Regional government financial performance refers to the level of achievement of work results in the field of government finance, which includes the amount received and spent by the regional government throughout the budget period using financial indicators established by policies or regulations. This research aimed to determine regional financial performance in Temanggung Regency for the 2018–2022 budget year through ratio analysis: PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, Compatibility Ratio, Body Ratio, and Regional Financial Independence Ratio. This descriptive quantitative study is based on secondary data obtained from the Temanggung Regency Bappenda website and processed using a regional financial ratio analysis technique. The research results show that operational spending continues to receive more funding than capital and infrastructure spending. Budget funding and spending have declined since the majority of the funds have been used to pay operational spending operations, leaving people's interests unfulfilled. According to the data obtained, autonomy is also inadequate, with Temangung Regency classified as Instructive, which means it continues to rely on transfers from central government finances to conduct its government.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 4th International Conference on Social Sciences and Law (ICSSL 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 December 2024
ISBN
978-2-38476-303-0
ISSN
2352-5398
DOI
10.2991/978-2-38476-303-0_74How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Bestari Dwi Handayani
AU  - Erwin Sugianto
PY  - 2024
DA  - 2024/12/11
TI  - Financial Ratio Analysis for Regional Autonomy and Performance Assessment in Temanggung Regency Regional Government
BT  - Proceedings of the 4th International Conference on Social Sciences and Law (ICSSL 2024)
PB  - Atlantis Press
SP  - 791
EP  - 807
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-303-0_74
DO  - 10.2991/978-2-38476-303-0_74
ID  - Handayani2024
ER  -