PENILAIAN KINERJA KEUANGAN PEMERINTAH PROVINSI NUSA TENGGARA TIMUR TAHUN ANGGARAN 2018-2021

Abstract

This study aims to measure and interpret the financial performance of the East Nusa Tenggara Provincial government for the 2018-2021 fiscal year which is assessed based on the ratio of independence, effectiveness, efficiency, growth, and degree of decentralization. The type of research used is quantitative research with a descriptive approach and uses documentation techniques to collect data. The data used in this study is secondary data in the form of a report on the realization of the East Nusa Tenggara Provincial government’s budget for 2018-2021. The results of this study indicate that the financial performance of the government of East Nusa Tenggara Province in 2018-2021 based on the independence ratio has a low category with a consultative relationship pattern, the effectiveness ratio has the moderately effective category, the efficiency ratio has the inefficient category, the growth ratio has increased in two year and decreased in one year, the ratio of the degree of decentralization is in the moderate category. In general, the financial performance of the East Nusa Tenggara provincial government is considered to be poor in managing its regional budget.

Keywords: Independence, Effectiveness, Efficiency, Growth, Degree of Decentralization.