<![CDATA[Regional financial management is entirely in the hands of local governments. The APBD describes the ability of local governments to manage their finances. This research is a descriptive research that aims to determine the independence and regional financial performance of the city of Medan in terms of growth ratio analysis in the APBD. The results of the study show the financial performance of the Medan City Government in 2015-2021. Where the highest PAD Growth ratio occurred in 2017 which was -26.3% and the lowest occurred in 2020 which was -17.49%. Meanwhile, the highest Regional Revenue Growth in Medan City occurred in 2019, namely -29.74% and the lowest revenue growth occurred in 2020, namely -25.31%. For Regional Expenditure itself, the highest occurred in 2019, namely -20% and the lowest Regional Expenditure growth occurred in 2020, namely -21%. The Growth Ratio from period 2015 to period 2021 is still fluctuating.]]>
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