Evaluation of Regional Financial Performance through Analysis of Regional  Planning and Development

Aisyah Winanda Harahap; Asmaria Naomi Tarigan; Alya Azriana; Devi Liana; Windi Ayunanda; Galih Supraja

doi:10.55227/ijerfa.v4i2.429

Authors

Aisyah Winanda Harahap Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Asmaria Naomi Tarigan Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Alya Azriana Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Devi Liana Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Windi Ayunanda Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Galih Supraja Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v4i2.429

Abstract

The evaluation of regional financial performance is an essential process in ensuring the effectiveness of development planning and budgeting. This study aims to analyze the extent to which regional financial management is able to support the achievement of development goals through the measurement of planning and budgeting effectiveness. This research uses a descriptive qualitative method with a documentation study approach and secondary data analysis. Data were obtained from regional planning documents (RPJMD, RKPD), budget realization reports, APBD, and academic literature related to regional financial management. The analysis was carried out through data reduction techniques, an assessment of the alignment between planning documents and budget realization, as well as an evaluation of effectiveness based on regional financial performance indicators. The findings show that the effectiveness of planning and budgeting highly depends on the consistency between planning documents, the accuracy of budget projections, and the region’s ability to optimize financial resources. In addition, transparency, public participation, and compliance with regulations are key factors in improving the quality of planning and budgeting. This study emphasizes that the evaluation of regional financial performance functions not only as a monitoring tool but also as a strategic instrument to improve financial governance and enhance the success of sustainable regional development.

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