Financial Performance Analysis of Regional Governments: Case Study In Pelalawan Regency Period 2019 - 2023

Authors

  • Elfitria, S.Ak Fakultas Ekonomi dan Bisnis Universitas Lancang Kuning, Indonesia
  • Arini Fakultas Ekonomi dan Bisnis Universitas Lancang Kuning, Indonesia
  • Zaharman Fakultas Ekonomi dan Bisnis Universitas Lancang Kuning, Indonesia

Keywords:

Financial Performance, Local Government, Pelalawan Regency, Financial Ratio Analysis

Abstract

This study aims to analyze the financial performance of the Pelalawan Regency Government during the period 2019–2023. The method used is financial ratio analysis, including the independence ratio, effectiveness of Local Revenue (PAD), fiscal decentralization ratio, financial management efficiency, and budget harmony. The results indicate that the regional financial performance still faces challenges related to dependence on transfer funds and the need for improved budget management. The suggested action is for the local government to enhance the potential of PAD and improve financial management efficiency to support sustainable development.

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Published

2026-02-28

Issue

Vol. 1 No. 1 (2026): February

Section

Articles