Analisis Pengukuran Kinerja Keuangan Pemerintah Daerah Kabupaten Mamuju

Abstract

This study aims to analyze the financial performance of the Regional Government of Mamuju Regency using the independence ratio, effectiveness ratio, efficiency ratio, and growth ratio based on the Budget Realization Report (LRA) for the years 2016–2018. The research data consist of primary data obtained through interviews and secondary data in the form of regional financial reports. The analysis shows that the average financial independence ratio is 7.16%, which indicates a very low and instructive level, meaning that dependence on the central government remains high. The PAD effectiveness ratio ranges from 89.50% to 100%, showing fluctuating effectiveness. The average efficiency ratio is 5.30%, which indicates efficiency. The PAD growth ratio shows a declining trend from 13.56% (2016) to 1.91% (2018). The results of the study indicate that the financial performance of Mamuju Regency has not been relatively optimal, particularly in improving regional independence