Proceedings of the 5th International Conference on Accounting, Management and Economics, ICAME 2020, 14-15 October 2020, Makassar, Indonesia

Research Article

Analysis of Regional Financial Capability in Supporting the Implementation of Regional Autonomy in Pasangkayu Regency, West Sulawesi Province for the 2014-2018 Period

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  • @INPROCEEDINGS{10.4108/eai.14-10-2020.2304257,
        author={Taufik Hidayat B Tahawa and Riady Ibnu Khaldun},
        title={Analysis of Regional Financial Capability in Supporting the Implementation of Regional Autonomy in Pasangkayu Regency, West Sulawesi Province for the 2014-2018 Period},
        proceedings={Proceedings of the 5th International Conference on Accounting, Management and Economics, ICAME 2020, 14-15 October 2020, Makassar, Indonesia},
        publisher={EAI},
        proceedings_a={ICAME},
        year={2021},
        month={2},
        keywords={financial performance analysis of income variants analysis of the degree of fiscal decentralization analysis of the level of regional independence analysis of expenditure variants analysis of the effectiveness of regional original income analysis of regional financial efficiency},
        doi={10.4108/eai.14-10-2020.2304257}
    }
    
  • Taufik Hidayat B Tahawa
    Riady Ibnu Khaldun
    Year: 2021
    Analysis of Regional Financial Capability in Supporting the Implementation of Regional Autonomy in Pasangkayu Regency, West Sulawesi Province for the 2014-2018 Period
    ICAME
    EAI
    DOI: 10.4108/eai.14-10-2020.2304257
Taufik Hidayat B Tahawa1,*, Riady Ibnu Khaldun2
  • 1: Faculty of Economic, Universitas Sulawesi Barat
  • 2: Faculty of Social and Political Sciences, Universitas Sulawesi Barat
*Contact email: taufikhidayat@unsulbar.ac.id

Abstract

The purpose of this study was to analyze financial performance, analyze and analyze the government of Pasangkayu Regency in 2013-2018. This type of research is quantitative using secondary data and analyzed using financial ratios. The results of this study indicate that the analysis of variance has met the criteria where the income is greater than budgeted, the analysis of the degree of fiscal decentralization below 10 percent shows that it is still lacking. the analysis of the level of regional independence is still very low with a percentage below the criteria of 25 percent, the analysis of the variety of expenditures has mostly met the criteria, the regional revenue analysis shows the results of 2 periods and the analysis of regional financial efficiency for most of these periods is still below the criteria of efficiency with the proportion still exceeding 90 percent.