Analysis of Regional Financial Performance of North Luwu Regency

Uga Khoirunnisa; Azwar Anwar; Masnawaty Sangkala

Analysis of Regional Financial Performance of North Luwu Regency

Uga Khoirunnisa^(1*), Azwar Anwar⁽²⁾, Masnawaty Sangkala⁽³⁾,

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author

Abstract

This studi aims: to find out how well the financial performance of North Luwu Regency is. The variable in this study is Regional Financial Performance. The population in this research is North Luwu Regency Regional Government Financial Report (LKPD) data and the sample is the Regional Revenue and Expenditure Budget Realization Report from 2019 to 2022. The data collection technique used is documentation techniques. The data analysis technique used in this study is descriptive quantitative using the formula; Independence Ratio, Effectiveness Ratio, and Growth Ratio. The results of the research that has been conducted show that the North Luwu Regency Government's Independence Ratio is at a level where regional dependence on assistance from the central government is still very high with an average independence ratio of only 11.98%. The effectiveness ratio of the Government of North Luwu Regency shows the effective category because the average effectiveness is 91.37%. Meanwhile, the North Luwu Regency Government's Growth Ratio is negative because it tends to decline with an average growth value of -3.64%.

Keywords

Financial Performance, Independence Ratio; Effectiveness Ratio; Growth Ratio

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