Analisis Kinerja Keuangan Pemerintah Daerah Provinsi Sumatera Utara Periode 2016-2019

Abstract

This study aims to analyze the Financial Performance of the Regional Government of North Sumatra Province for the 2016-2019 Period. In this study, the type of data used is secondary data. This secondary data source was taken from the North Sumatra Central Statistics Agency (BPS), namely data from the North Sumatra Government Revenue Realization Report for the 2016-2019 period. Analysis of the Financial Performance of the North Sumatra Provincial Government is Measured Based on the Ratio of Independence, Regional Financial Effectiveness, Regional Financial Dependence and Fiscal Decentralization which are Measuring Instruments of Regional Financial Capacity. The results of calculating the regional financial independence ratio for North Sumatra Province during the 2016-2019 period showed an average high figure of 81.62%. The results of calculating the regional financial dependency ratio for North Sumatra Province during the 2016-2019 period on average show a very low figure of 0.13. The calculation results for the fiscal decentralization ratio for North Sumatra Province during the 2016-2019 period show an average low figure of 0.11. Thus, North Sumatra Province has not been fully able to independently finance its annual budget needs. The results of calculating the regional financial effectiveness ratio for North Sumatra Province during the 2016-2019 period on average show effective numbers in carrying out regional autonomy.