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Comparative Analysis of the Financial Performance of Provincial Governments in Sulawesi for the 2012-2015 Period

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The results of the calculation of the Degree Ratio of Fiscal Decentralization for the Provincial Government (Pemprov) of North Sulawesi (Sulut) show a relatively good trend compared to most provinces in Sulawesi. In the 2012-2015 range, the North Sulawesi Provincial Government was in the category of Sufficient financial capability (2012-2013) and rose to the Medium category (2014-2015). Gorontalo Province, in the span of the same year, in the Ratio of Degrees of Fiscal Decentralization, was still in the Very Poor Regional Financial Capability Category in 2012 and Less in the following years. The Province of Central Sulawesi (Sulteng) shows an up and down trend in the Degree Ratio of Fiscal Decentralization. In 2012, Central Sulawesi was included in the Poor category in its ability to increase local revenue to finance development. In 2013 the province managed to move up to the Enough category (31. 07%) and decreased by a level in 2014 and returned to the Enough category in 2015 with a ratio of 30.78%. Southeast Sulawesi Province, in the 2012-2015 period, was in the same category in its ability to increase local revenue to finance development. Southeast Sulawesi is in the Less category with the highest achievement in 2015 at a ratio of 27.68%. South Sulawesi Province (Sulsel) is the province that has the best Fiscal Decentralization Degree Ratio performance relative to other provinces in Sulawesi. In 2012, the performance of South Sulawesi's Fiscal Decentralization Degree Ratio stood at 49.59% in the Medium category and increased in the 2013-2015 range which remained in the Good category. This is the only province that has a Fiscal Decentralization Ratio with a Good category.

The level of dependence of the Province of South Sulawesi on external assistance is very low and vice versa. The South Sulawesi Regional Financial Independence Ratio also proves the high level of community participation in regional development.


Financial Performance


Conflict of Interest Statement

The author (s) declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.


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Windyastuti, I. P., JFA Tumbuan, W., & Saerang, I. S. (2021). Comparative Analysis of the Financial Performance of Provincial Governments in Sulawesi for the 2012-2015 Period. International Journal of Culture and Modernity, 5, 65–77. Retrieved from https://ijcm.academicjournal.io/index.php/ijcm/article/view/45
  • Submitted
    26 June 2021
  • Revised
    26 June 2021
  • Published
    26 June 2021