PEMBANGUNAN DAERAH DI TENGAH KETERGANTUNGAN FISKAL: EVALUASI 5 RASIO KEUANGAN LEMBATA

Abstract

The aim of this research is to determine the financial independence level of Lembata Regency in supporting regional development. To assess the level of financial dependency of Lembata Regency in supporting regional development. To analyze the level of financial decentralization of Lembata Regency in supporting regional development. To evaluate the effectiveness of the regional finances of Lembata Regency in supporting regional development. To measure the financial efficiency level in Lembata Regency in supporting regional development. This study uses a descriptive quantitative approach. The results show that the average percentage of the Independence Ratio is 5.70%, which falls under the very poor category. The Dependency Ratio shows an average percentage of 91.45%, categorized as very high. The Fiscal Decentralization Degree Ratio shows an average percentage of 5.27%, also categorized as very poor. The Effectiveness Ratio shows an average percentage of 76.85%, categorized as less effective. The Efficiency Ratio shows an average percentage of 99.7%, categorized as inefficient. Based on the results of the Regional Financial Capability Ratio calculation, it indicates that the financial capability of the Lembata Regency Government has not been optimal in implementing regional development in Lembata Regency.

Keyword: Regional Financial Capability; Regional development; Lembata Regency.