Analysis Of The Financial Performance Of The Regional Government Based On The Independence Ratio, Effectiveness Ratio, And Efficiency Ratio In The City Of Surabaya

Jessica Dwi Yolanda Pandiangan; Lisma Aina; Galih Supraja

doi:10.55227/ijerfa.v4i4.454

Authors

Jessica Dwi Yolanda Pandiangan Department of Accounting, Universitas Pembangunan Panca Budi
Lisma Aina Department of Accounting, Universitas Pembangunan Panca Budi
Galih Supraja Department of Accounting, Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.55227/ijerfa.v4i4.454

Abstract

This research aims to conduct an in-depth evaluation of the financial performance of the Surabaya City Government during the 2022–2024 fiscal period. Using a quantitative descriptive approach, the analysis is focused on secondary data sourced from the Budget Realization Report (LRA) and official regional financial statements. Fiscal performance measurement is mapped through five strategic indicators: effectiveness ratio, efficiency ratio, fiscal independence ratio, spending activity, and revenue and expenditure growth trends. In general, the financial governance of the Surabaya City Government is in the category of healthy and independent. Nevertheless, fluctuations in financial growth and the high dominance of operational spending are critical notes that require attention.

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