ANALISIS PENGELOLAAN KINERJA KEUANGAN PADA PEMERINTAHAN KABUPATEN KUTAI BARAT

Abstract

The objectives to be achieved and expected in this research are to determine and analyze the financial performance management of the Government of West Kutai Regency. This study focuses on evaluating the financial performance of the regional government based on the Budget Realization Report. The research method used in this study is descriptive qualitative.

This study uses financ

The objectives to be achieved and expected in this research are to determine and analyze the financial performance management of the Government of West Kutai Regency. This study focuses on evaluating the financial performance of the regional government based on the Budget Realization Report. The research method used in this study is descriptive qualitative.

This study uses financial ratio analysis as an analytical tool, which includes the regional financial independence ratio, effectiveness ratio of regional original revenue, efficiency ratio of regional expenditure, growth ratio, and harmony ratio. The data used in this study are secondary data in the form of Budget Realization Reports of West Kutai Regency for a four-year period, namely from 2020 to 2023. The data were obtained from the Regional Financial and Asset Agency of West Kutai Regency.

The results of this study indicate that the financial performance of the Government of West Kutai Regency during the period 2020–2023 shows fluctuating conditions. The level of regional financial independence is still relatively low, indicating a high dependence on transfer funds from the central government. However, the effectiveness of Regional Original Revenue tends to be effective, while the efficiency of regional expenditure shows fairly efficient results. Overall, the management of regional financial performance in West Kutai Regency still needs improvement to achieve better financial independence and optimal budget management.

ial ratio analysis as an analytical tool, which includes the regional financial independence ratio, effectiveness ratio of regional original revenue, efficiency ratio of regional expenditure, growth ratio, and harmony ratio. The data used in this study are secondary data in the form of Budget Realization Reports of West Kutai Regency for a four-year period, namely from 2020 to 2023. The data were obtained from the Regional Financial and Asset Agency of West Kutai Regency.

The results of this study indicate that the financial performance of the Government of West Kutai Regency during the period 2020–2023 shows fluctuating conditions. The level of regional financial independence is still relatively low, indicating a high dependence on transfer funds from the central government. However, the effectiveness of Regional Original Revenue tends to be effective, while the efficiency of regional expenditure shows fairly efficient results. Overall, the management of regional financial performance in West Kutai Regency still needs improvement to achieve better financial independence and optimal budget management.