Analysis Of Local Government Financial Performance Landak Regency Reviewed From Four Measurements Financial Ratios 2020-2023

Abstract

Fiscal decentralisation means that local governments must finance their own expenses, especially those sourced from their own revenue sources and the central government must give authority to local governments over their revenue sources. However, in the Landak district government, local revenue is still very low and from 2020 to 2023 it has always decreased. So the purpose of this study is to determine the performance of fiscal decentralisation in the Landak district government. This research is descriptive and quantitative, based on the measurement of the regional Fiscal Independence Index, Fiscal Decentralisation Ratio, Fiscal Dependency Ratio, and Fiscal Effectiveness in the Landak Regency Local Government Financial Report 2020-2023. The results showed that the measurement of the regional Fiscal Independence Index, Fiscal Decentralisation Ratio, and Fiscal Dependency Ratio showed the results that the Landak district government was still not fiscally independent and still depended on central funding, even though the Fiscal Effectiveness was considered quite effective