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All Journal JIAR : Journal Of International Accounting Research
Andy Mulia
Universitas Sumatra Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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PERFORMANCE BETWEEN THE MEDAN CITY GOVERNMENT AND THE DELI SERDANG REGENCY GOVERNMENT Bajongga Juan Nadi Togatorop; Hendry Glenn Yose Sinambela; Rajwa Khairi; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2300

Abstract

This study aims to determine and compare the performance of Regional Revenue and Expenditure Budget (APBD) management in 2025. The method used is quantitative with a comparative descriptive approach. The analysis was conducted using regional financial ratios, including independence, effectiveness, efficiency, harmony, and growth ratios. The data source is secondary data in the form of APBD realization reports. The results show that Medan City has a higher level of financial independence compared to Deli Serdang Regency. However, its financial management is not yet optimal due to low effectiveness and the dominance of operational expenditures in the budget. Deli Serdang Regency has a lower level of financial independence but demonstrates better performance in terms of effectiveness and efficiency. Its expenditure structure is more balanced, and revenue growth tends to increase. It can be concluded that regions with high revenue do not necessarily have good financial management. Therefore, Medan City needs to improve its budget management, while Deli Serdang Regency needs to increase its level of financial independence.
ANALYSIS OF INDONESIA STATE BUDGET AND THE REALITY OF DEFICIT AND BUDGET EFFICIENCY Iskandar Muda; Andy Mulia; Safira Putri Adity; Adelya Soffy Sembiring; Arifin Wahyudi Hasibuan
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2301

Abstract

The State Budget (APBN) plays a crucial role in managing fiscal policy and supporting national development in Indonesia. This study aims to analyze the realistic condition of Indonesia’s state budget, focusing on the persistent budget deficit and inefficiencies in government spending. A qualitative descriptive method is used by examining secondary data from official reports and relevant literature. The findings show that Indonesia continues to experience a budget deficit, leading to a reliance on debt financing. In addition, the budget is highly dependent on tax revenue, while inefficiencies in public spending and poorly targeted subsidies, particularly in fuel subsidies, remain significant issues. These conditions reduce fiscal space & limit the government’s ability to allocate funds to productive sectors such as education and healthcare. The study concludes that improving budget efficiency requires comprehensive reforms, includi ng tax system improvements, better subsidy targeting, increas ed tran sparency & more prudent debt management. These efforts are essent ial to ensure sustainable fiscal policy and maximize public welfare.
FROM PLANNING TO THE ADOPTION OF THE STATE BUDGET: A LITERATURE REVIEW ON THE PROCESSES AND PRINCIPLES OF PUBLIC FINANCE MANAGEMENT Putri Tunggal Dewi; Alvira Rizky Azzakia; Raihan Syahaqi Panjaitan; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2302

Abstract

Based on a literature review, this study examines the process from planning to the enactment of the State Budget (APBN) and the principles underlying public financial management. Public financial management involves planning, implementation, oversight, and accountability, supported by the role of the House of Representatives (DPR) and the authority of the Minister of Finance as the State Treasurer. This study aims to analyze the application of transparency and accountability in APBN management and identify existing challenges and potential improvements. The method used is library research, involving the analysis of relevant literature. The findings show that transparency and accountability are essential for ensuring efficient and responsible use of public funds. However, challenges such as limited information access and complex oversight mechanisms persist. Therefore, improvements in information disclosure, financial reporting quality, and oversight systems are necessary to enhance public financial management.
ANALYSIS OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE IN THE MANAGEMENT OF THE 2024 PADANGSIDIMPUAN CITY BUDGET Salma Nailatu Sifa Siregar; Tasya Afriani; Shira Almira Rahman; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2303

Abstract

This study analyzes the financial performance of the Padangsidimpuan City Government in managing the 2024 Regional Revenue and Expenditure Budget (APBD). The method used is a descriptive quantitative approach through financial ratio analysis, including fiscal autonomy, local revenue (PAD) effectiveness, efficiency, and expenditure alignment. Data were sourced from the 2024 APBD realization report. The results indicate that financial performance still faces challenges, particularly low fiscal independence due to high reliance on transfer funds from the central government. Efforts to optimize PAD have been made, but they have not fully supported independent development financing. Moreover, the expenditure structure is still dominated by operational spending rather than development spending, which may hinder regional economic growth. Therefore, improvements in revenue optimization, efficiency, and budget allocation are needed to ensure more effective and sustainable local financial management.
COMPARATIVE ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD): A CASE STUDY OF SOUTH TAPANULI REGENCY AND MANDAILING NATAL REGENCY FOR THE 2024 PERIOD Syifa Soleha; Lisbetria Simamora; Klara Srikandi Laia; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2304

Abstract

The Regional Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Daerah/APBD) has the role of the main instrument in reflecting the financial management of a region. The purpose of this study is to identify, compare, and analyze how effective and efficient the use of the Regional Revenue and Expenditure Budget (APBD) 2024 period. The analysis used is a quantitative descriptive method, in the form of describing the two districts based on data showing numbers. Especially in the numerical data on the financial ratio of Regional Original Revenue (PAD) and Regional Expenditure of related districts. This study provides a statement based on evidence of data from related district budget realization reports, especially in the efficiency criteria section in Mandailing Natal Regency in 2024 with less efficient classification. The identification of regional revenues and regional expenditures is carried out to provide an overview of the causes and become an input for the governments of South Tapanuli Regency and Mandailing Natal Regency, especially in their efficiency level.
Co-Authors Adelya Soffy Sembiring Alvira Rizky Azzakia Arifin Wahyudi Hasibuan Bajongga Juan Nadi Togatorop Hendry Glenn Yose Sinambela Iskandar Muda Klara Srikandi Laia Lisbetria Simamora Putri Tunggal Dewi Raihan Syahaqi Panjaitan Rajwa Khairi Safira Putri Adity Salma Nailatu Sifa Siregar Shira Almira Rahman Syifa Soleha Tasya Afriani