Analysis of Effectiveness and Efficiency to Assess the Financial Performance of the District/City Government of West Java Province for the 2020-2022 Period

This study aims to analyze financial performance using the effectiveness ratio and efficiency ratio in districts/cities in West Java Province for the period 2020-2022. The method used in this study is quantitative descriptive with secondary data collection methods from all financial data in the Budget Realization Report (LRA) and Regional Financial Information System (SIKD) in districts / cities in West Java Province in the 2020-2022 period . Data analysis techniques are carried out by searching for research data, calculating ratios, measuring ratios, analyzing the results of data calculations, and continuing with interpretation of district/city financial performance data in West Java Province in 2020-2022. The results of this study indicate that the financial performance of the effectiveness ratio of districts or cities in West Java in the 2020-2022 period has decreased on average, but is still at an effective level with a percentage of 99.8%. Meanwhile, the financial performance of the efficiency ratio of districts or cities in West Java in the 2020-2022 period remained stable or constant on average, but was still at a fairly efficient level with a percentage of 91.5%. In the effectiveness ratio of districts or cities in West Java in 2020-2022, the highest score was in Karawang Regency (2020) and the lowest in Kuningan Regency (2022). And in the efficiency ratio of districts or cities in West Java in 2020-2022, the highest score is in Pangandaran Regency (2022) and the lowest is in Pangandaran Regency (2020). Therefore, it can be concluded that not all regencies or cities in West Java Province have been effective and efficient in the 2020-2022 period, so local governments must pay more attention to returning so that their regions can develop and get better. Recommendations for future researchers are that researchers are expected to expand their research period, to see how the development of financial performance in their respective regions.