Abstract

This study aims to evaluate the fiscal performance and capacity of the Regional Government of Bima City over the period from 2019 to 2023. To achieve this objective, a quantitative approach was employed using financial ratio analysis based on secondary data, including financial reports of the regional government and data from the Regional Financial and Asset Management Agency (BPKAD). The analysis focuses on key indicators such as the effectiveness of locally generated revenue (PAD) management, the proportion of operational expenditures, the degree of fiscal independence, and budget realization. The findings of this research are expected to provide a comprehensive overview of the effectiveness of regional financial management and to offer strategic recommendations for enhancing sustainable fiscal performance. Furthermore, the results are anticipated to serve as a valuable reference for policymakers and researchers in advancing evidence-based and efficient practices in regional financial governance.

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