Has The Evaluation of The Expansion of Nias City Been Successful?

This study evaluates the development performance of Nias Regency, North Sumatra Province, based on an analysis of local government financial statements. Using a quantitative descriptive approach, the research covers financial data from 2013–2021, including the Budget Realization Report, Balance Sheet, and Local Own-Source Revenue (LOSR). Data were collected through documentation and analyzed using financial proportion techniques across eight indicators: Regional Financial Autonomy, Regional Financial Independence, Fiscal Decentralization, LOSR Effectiveness, LOSR Efficiency, Regional Tax Effectiveness, and Regional-Owned Enterprise (ROE) Contribution. The results show that South Nias Regency underperformed in Regional Financial Independence and LOSR Effectiveness; North Nias in LOSR Efficiency and Regional Tax Effectiveness; and West Nias in Regional Financial Autonomy and LOSR Effectiveness. Gunungsitoli City showed weakness only in ROE Contribution. Overall, the findings suggest that despite certain shortcomings at the regency level, the central government has been largely successful in fostering development in Nias.