Budget Accountability and Effectiveness: A Financial Analysis of Rembang Regency in 2018

Abstract

The implementation of good governance principles has become a fundamental requirement in the implementation of regional government, especially after the implementation of regional autonomy policies that provide broader authority to local governments in managing regional resources and finances independently. This study aims to analyze the financial performance of the Rembang Regency Government as one indicator of the success of regional autonomy implementation. The analysis was conducted using the APBD financial ratio approach which includes the independence ratio, effectiveness ratio, and efficiency ratio. This study uses a quantitative descriptive approach, which aims to describe and analyze the regional financial condition based on available data without manipulating the research variables. The results of the analysis are expected to provide a comprehensive picture of the condition of regional financial performance and serve as evaluation material for local governments in improving the quality of financial governance that is more transparent, accountable, and oriented towards improving regional government performance.