Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Utara 2016-2020

Abstract

This study aims to determine the financial performance of the Regional Government of North Sumatra province. Evaluation or assessment of government performance can be seen from the government's financial statements. The government is responsible for distributing financial statements to the public. Government Accountability to a clean public is a demand that must be met by the government, where to realize it requires the trust of the community. One of the tools to facilitate the achievement of competitive local government financial statements is that the local government financial statements are used to compare accurate financial performance with the budget, take into account operational conditions and results, ensure the level of compliance with laws and regulations that are linked to financial problems and other provisions and help evaluate the level of efficiency and effectiveness. Performance measurement for the public interest can be used as an evaluation or assessment and restore performance by comparing the work scheme and its application. Not only that, it can also be used as a benchmark for improving the performance of local governments in the next period, this study uses data from the 2016-2020 period, the type of data used is secondary data. Data obtained from the Central Statistics Agency (BPS) North Sumatra. The results of this study indicate that from the ratio of regional financial independence, the Government of North Sumatra province shows a delegative relationship pattern, meaning that the region is able to implement regional autonomy financially., The government of North Sumatra province has not been able to maximize effectively in the management of local revenue targets. In the last five years, the indirect budget allocation is still larger than the direct expenditure, from the growth ratio can be seen from the original revenue still shows negative results in 2018 and 2019.