Menilai Kinerja Keuangan Pemerintah Kabupaten Bolaang Mongondow Utara Tahun 2023-2024

Rabiatul Adawiyah; Victoria Kusumaningtyas Priyambodo; Wulandari Agustiningsih

doi:10.69657/0kbdjj51

Authors

Rabiatul Adawiyah Universitas Mataram Author
Victoria Kusumaningtyas Priyambodo Universitas Mataram Author
Wulandari Agustiningsih Universitas Mataram Author

DOI:

https://doi.org/10.69657/0kbdjj51

Keywords:

North Bolaang Mongondow, Fiscal Independence, Financial Performance, Financial Ratios, Solvability

Abstract

Local financial management within the framework of regional autonomy demands accountability and comprehensive performance measurement. This study aims to assess and analyze the financial performance of the Local Government of Bolaang Mongondow Utara Regency for the 2023–2024 fiscal years. Utilizing a descriptive quantitative research design, the performance evaluation adopts the financial condition framework developed by Ritonga (2014), which encompasses short-term solvency, budgetary solvency, long-term solvency, financial flexibility, financial independence, and service solvency. The results reveal a significant downward trend in liquidity and fiscal flexibility from 2023 to 2024. Short-term solvency weakened drastically due to a sharp decline in cash and receivables, while budgetary solvency indicated that total regional expenditure exceeded total revenue in 2024. Conversely, the long-term financial position remains highly secure as there are no long-term liabilities. However, the level of financial independence is remarkably low, with Regional Original Revenue (PAD) contributing less than 5%, confirming a severe reliance on central government transfer funds. The implications of this research emphasise the urgent need for operational expenditure efficiency and the optimisation of local revenue sources to foster sustainable fiscal capacity.

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