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p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Alia Rohali
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of the Financial Performance of the Regional Government of North Sumatra Province in the Post–COVID-19 Period Alia Rohali; Irawan Irawan; Vina Arnita
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 3 (2026): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i3.11266

Abstract

This study aims to analyze the financial performance of the Government of North Sumatra Province in the post-Covid-19 period from 2021 to 2024 based on the ratios of financial independence, effectiveness, and efficiency. This research employs a quantitative descriptive approach using secondary data derived from the Regional Budget Realization Reports published by the local government. The results indicate that the financial independence ratio ranges from 17% to 24%, categorized as very low with an instructive relationship pattern, reflecting a high dependence on central government transfers. The effectiveness ratio ranges from 90% to 96% and is classified as effective despite fluctuations, while the efficiency ratio ranges from 97% to 100% and is considered less efficient because regional expenditures nearly absorb all revenues. Overall, the post-pandemic financial performance demonstrates relatively effective revenue realization; however, significant challenges remain in strengthening fiscal independence and improving expenditure efficiency.
Co-Authors Vina Arnita