Analisis Kinerja Keuangan Pemerintah Daerah dalam Mendukung Pelaksanaan Otonomi Daerah di Provinsi Sumatera Utara

Abstract

This study aims to analyze the financial performance of district/city local governments in North Sumatra Province for the 2017-2021 period based on the Financial Independence Ratio, the Regional Original Revenue Effectiveness Ratio, the Regional Financial Efficiency Ratio, and the Regional Original Revenue Growth Ratio. This type of research is descriptive research and the approach used is a quantitative approach. The type of data used in this study is secondary data in the form of Realization Reports of the Regional Budget (APBD) of the North Sumatra Provincial Government for the 2017-2021 period. The analysis technique used is trend analysis. The results of this study indicate that the level of regional independence in North Sumatra Province in 2017-2021 is very low, with the pattern of relationship between the level of regional independence of districts/cities in North Sumatra province being instructive. However, in the next 5 years the ratio of Regency/City Regional Financial Independence in North Sumatra Province will increase by 7.91%. The Effectiveness Level of Regency/City Regional Original Income in North Sumatra Province for the 2017- 2021 period is included in the very effective classification. However, in the next 5 years, the effectiveness ratio of District/City Regional Own Revenue in North Sumatra Province will decrease by 131.48%. The Efficiency Level of District/City Regional Finances in North Sumatra Province for the 2017-2021 period is included in the inefficient classification. However, in the next 5 years, the Regency/City Regional Financial Efficiency ratio in North Sumatra Province will decrease by 101.98%. The growth of Regency/City Regional Original Income in North Sumatra Province for the 2017-2021 period has decreased. Even in the next 5 years the ratio of District/City Regional Financial Efficiency in North Sumatra Province will decrease by 101.98%.