Research Article
Analysis of Regional Financial Performance in the Implementation of Regional Autonomy in Buru Regency
Tri Wahyuningsih*
Issue:
Volume 10, Issue 4, December 2025
Pages:
170-179
Received:
11 September 2025
Accepted:
22 September 2025
Published:
10 October 2025
Abstract: The Buru Regency Government, as the party tasked with administering government, development, and public services, is required to report on regional financial accountability as the basis for assessing its financial performance. The purpose of this study is to assess regional financial performance using ratios from 2020 to 2024, consisting of: Regional Fiscal Independence; Effectiveness of PAD Management; Effectiveness of Regional Taxes; Degree of Fiscal Decentralization; Fiscal Dependency; and Growth of Regional Government Finance in Buru Regency. Using secondary data sourced from the Ministry of Finance website, this study concludes that the financial performance of the Buru Regency Government consists of: 1) the regional fiscal autonomy ratio is still very low with an instructive relationship pattern, indicating that the local government is not yet capable of financing its own government activities, development, and services to the community, and the local government still needs intervention from the central government; 2) the fiscal decentralization ratio indicates that the local government's ability to increase its own revenue (PAD) to finance its own development is still very limited; 3) the local tax effectiveness ratio and local revenue (PAD) indicate that the local government is less effective in realizing tax revenue and local revenue (PAD) from the set targets and real potential; 4) The fiscal dependency ratio shows that the Buru Regency local government is still highly dependent on assistance from the central and provincial governments compared to its own regional revenue; 5) The PAD growth ratio shows that the local government is poor/negative in maintaining and increasing PAD.
Abstract: The Buru Regency Government, as the party tasked with administering government, development, and public services, is required to report on regional financial accountability as the basis for assessing its financial performance. The purpose of this study is to assess regional financial performance using ratios from 2020 to 2024, consisting of: Region...
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Research Article
Trends of Revenue Collection and Factors Influencing Financial Performance at Mwanza City Council in Tanzania
Issue:
Volume 10, Issue 4, December 2025
Pages:
180-186
Received:
28 July 2025
Accepted:
18 September 2025
Published:
28 October 2025
DOI:
10.11648/j.jbed.20251004.12
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Abstract: This study examines revenue collection trends and institutional factors affecting financial performance at Mwanza City Council, Tanzania’s second-largest urban municipality. A cross-sectional design was employed, combining quantitative data from official records with qualitative insights from 44 purposively selected officials involved in finance, planning, and revenue administration. Between 2012 and 2022, revenue performance ranged from 79.5% to 96.1% of projected targets, with underperformance in 2013/2014 and 2019/2020 linked to policy changes and administrative inefficiencies. Despite receiving clean audit opinions for three consecutive years (2019–2022), the council continues to face structural constraints. These include a 21.2% staffing deficit in finance-related roles, with only one CPA-certified staff member and two holding postgraduate qualifications. ICT infrastructure gaps persist, with a 33% shortage in computers and a 40% shortfall in POS machines. Qualitative data revealed weak managerial follow-up, limited strategic oversight, and unclear performance accountability. Staff expressed concerns over the disconnect between planning and implementation. The study concludes that enhancing financial performance requires reforms in staffing, digital systems, and managerial leadership. These findings offer both empirical data and operational insights into strengthening fiscal capacity in decentralized urban governance.
Abstract: This study examines revenue collection trends and institutional factors affecting financial performance at Mwanza City Council, Tanzania’s second-largest urban municipality. A cross-sectional design was employed, combining quantitative data from official records with qualitative insights from 44 purposively selected officials involved in finance, p...
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