Financial Performance Analysis of Regional Original Income, General Allocation Funds and Special Allocation Funds Based on The Ratio of Independence, Effectiveness, and Efficiency in Districts/Cities The Province of North Sumatra

Fahrum Nisa (Universitas Pembangunan Panca Budi)
Puja Rizqy Ramadhan (Universitas Pembangunan Panca Budi)
Dito Aditia Darma (Universitas Pembangunan Panca Budi)

International Journal of Society and Law
Vol. 2 No. 1 (2024): April 2024

This research was conducted for the following purposes: (1) To determine and analyze the financial performance of district/city regional governments in North Sumatra Province. (2) To determine and analyze the impact of the General Allocation Fund on the financial performance of district/city regional governments in North Sumatra Province. (3) To identify and analyze the impact of Special Allocation Funds on the financial performance of district/city governments in North Sumatra. This research uses secondary data in the form of data on the realization of the North Sumatra Province Regency/City APBD for the 2022-2023 period. This research uses descriptive research using analysis of independence ratios, effectiveness ratios, and efficiency ratios and ratios to assess the performance of districts/cities in North Sumatra Province, Sumatra. The results of this research show that, based on the analysis of these three ratios, they can influence the financial performance of district/city governments in North Sumatra.