Regional Expenditure Performance Analysis Based on Efficiency and Growth Ratios in the Government of Batanghari Regency (2020–2024)

Dhyan Marchela Andyanti; Muhammad Gowon; Salman Jumaili

doi:10.63922/ijebir.v5i04.4483

Dhyan Marchela Andyanti Accounting Study Program, Faculty of Economics and Business, Jambi University
Muhammad Gowon Accounting Study Program, Faculty of Economics and Business, Jambi University
Salman Jumaili Accounting Study Program, Faculty of Economics and Business, Jambi University

DOI: https://doi.org/10.63922/ijebir.v5i04.4483

Keywords: Expenditure Performance, Efficiency Ratio, Growth Ratio, APBD, Batanghari Regency

Abstract

This study evaluates the financial performance of regional expenditure in Batanghari Regency, Jambi Province, during the fiscal years 2020–2024 using efficiency and growth ratios. A descriptive quantitative design was implemented by analyzing secondary data extracted from the official Regional Budget Realization Report (LRA). The measurement of the efficiency ratio reflects the government’s capacity to optimize public funds, while the growth ratio tracks fiscal fluctuations across periods. The findings indicate that the efficiency ratio fluctuated over the five years: 91.75% (2020), 95.60% (2021), 80.23% (2022), 90.66% (2023), and 84.79% (2024). These metrics categorize the local governance performance as moving between less efficient, efficient, and moderately efficient criteria. Meanwhile, the expenditure growth ratio recorded positive development from 2021 to 2023, peaking at 15.61% in 2023, followed by a significant fiscal contraction of -11.27% in 2024 due to structural deficits and tightening policies. The study demonstrates that while the Batanghari Regency Government successfully maintained expenditure below the maximum budget threshold, operational expenditures strictly dominated the structural allocation over capital infrastructure, narrowing the fiscal space for long-term regional development.
Keywords: Expenditure Performance, Efficiency Ratio, Growth Ratio, APBD, Batanghari Regency.

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