Evaluation of Regional Financial Ratios as Indicators of Independence, Effectiveness, and Efficiency of Regional Budget Management (A Case Study in Nagekeo Regency for the 2022–2023 Period)
Keywords:
Fiscal Independence, Effectiveness, Efficiency, Regional Financial Ratios, Nagekeo RegencyAbstract
This study aims to evaluate regional financial ratios as indicators of fiscal independence,
effectiveness, and efficiency in managing the Regional Revenue and Expenditure Budget
(APBD) in Nagekeo Regency for the 2022–2023 period. The research method used is
descriptive quantitative, with data obtained through documentation from the Budget
Realization Report (LRA) and the Regional Government Balance Sheet. The results show that
the level of fiscal independence of Nagekeo Regency remains low, the effectiveness of budget
management has improved, while efficiency has declined. The study concludes that regional
financial ratios can serve as indicators to measure financial performance but must be
interpreted carefully considering other influencing factors. The findings emphasize the need
for continuous improvement in local fiscal capacity, budget planning, and accountability to
strengthen regional autonomy and sustainable development.
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Copyright (c) 2026 Maria Yasinta Deme
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