Analysis of the Financial Performance of the South Sulawesi Provincial Government for the 2019-2023 Period Using a Financial Ratio Approach

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The analysis indicates that South Sulawesi achieved financial independence in 2022, indicating improved fiscal management.
The fiscal decentralization ratio has shown favorable outcomes since 2019, pointing to effective revenue distribution.
Secondary data was sourced from the Financial Reports of South Sulawesi Province, ensuring a comprehensive assessment.
The findings highlight inefficiencies in regional spending and a positive growth trend post-COVID-19.

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Quantitative analysis shows growth in regional financial independence and fiscal decentralization in South Sulawesi.

Panjaitan et al. (2025) studied this question.

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