RETRACTED : Analysis of Financial Performance of Tegal Regency Local Government

Authors

  • Eka Nova Faculty of Social and Political Sciences, Universitas Nasional, Indonesia
  • Supriyadi Faculty of Social and Political Sciences, Universitas Nasional, Indonesia
  • Kumba Digdowiseiso Management Study Program, Faculty of Economics and Business, National University Jakarta

DOI:

https://doi.org/10.46799/jss.v5i2.807

Keywords:

Local Own-Source Revenue (PAD), Regional Financial Independence Ratio, decentralization ratio

Abstract

The management and accountability in the activities of regional autonomy and local finance are regulated by Government Regulation Number 1 of 2022, which states that financial management at the regional level starts from the initial planning to the supervision of the regional finances. The success of performance improvement is deemed effective when it aligns with government regulations. Kabupaten Tegal is one of the regions whose capacity to self-finance governance, development, and public services is still reliant on transfers from the central and provincial governments. This is evident in the low Regional Financial Independence Ratio, which stands at 22.10%. Kabupaten Tegal has yet to fully implement fiscal decentralization, as indicated by the fluctuating fiscal decentralization ratio, which falls into the low category. To provide better public services, Kabupaten Tegal must optimize its Local Own-Source Revenue (PAD) potential.

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Published

2024-02-13

Issue

Vol. 5 No. 2 (2024): Journal of Social Science

Section

Articles

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