Analysis of the financial performance and financial ratio analysis of the regional government of North Sumatra province for the 2016-2022 fiscal year
DOI:
https://doi.org/10.34117/bjdv10n1-013Keywords:
financial ratios, regional government financial performance, regional government financial analysisAbstract
Regional autonomy is the right, authority, obligation of regions to regulate and manage their own households in accordance with applicable laws and regulations in accordance with Article 1 of UU No. 32 of 2004. The implementation of the regional autonomy system requires regional government officials to be able to manage finances in their regions. effectively and efficiently. The aim of this research is to compare government financial performance in districts/cities in North Sumatra. By examining the results of previous research, and wanting to see the differences between each study in using theory and research methods. The research was carried out by SLR method with content analysis techniques and literature review methods, namely reviewing the differences in the content of each article. The research population is all articles related to the financial performance of regional governments in North Sumatra. The research sample was 4 articles related to the financial performance of local governments in North Sumatra and the sample was selected using purpose sampling.
References
Ahmad Fadli, (2023). Analysis of Financial Performance of the Regional Government of Langkat Regency, North Sumatra Province. Journal of Management Accounting, 3(4), 2135-2150.
Aufia Zahra, et al. (2023). Analysis of the Financial Performance of the Medan City Regional Government for the 2017 - 2021 Fiscal Year. Journal of Economics, Management, Business and Accounting, 2(6).
Darise, N. (2008). Regional Financial Accounting (Public Sector Accounting). In Jakarta: Index.
Gresi, et al. (2023). Analysis of the Financial Performance of the Tanjung Balai City Government in Managing the Regional Budget for the 2018-2022 Fiscal Year. Scientific Journal of Financial and Business Accounting, 4(2).
Hasibuan, A.W, Siregar, Y.S, (2020). Budget Realization Report (Cash Basis Principle). Turkish Online Journal of Qualitative Inquiry. 11(4). 1030-1037.
Heri Faisal. (2020). Analysis of Financial Performance of the Regional Government of Central Tapanuli Regency. Journal of Economics and Business, 4(1), 34-38.
Mahmudi. (2016). Analysis of Regional Government Financial Reports. UPP STIM YKPN.
Mardiasmo. (2009). Public sector accounting. In Yogyakarta: ANDI.
Mustika, I (2021). Analysis of Accounting Information Systems in the Cash Flow Expenditure Cycle at UD. Proceedings of the 1st International Conference on Social, Science, and Technology, ICSST 2021, 25 November 2021, Tangerang, Indonesia. http://dx.doi.org/10.4108/eai.25-11-2021.2318829
Regional Government UU No. 32 of 2004, concerning Regional Government.
Turley, G., Robbins, G., & McNena, S. (2015). A Framework to Measure the Financial Performance of Local Governments. Local Government Studies, 41(3), 401–420.
Warae, Y., Sigalingging, E. D., Abubakar, E., & Nedelea, A. M. (2021). Revealing Auditor and Auditee Satisfaction In The Evolution of Accounting Software (Phenomenology Study In The Regional Government Of South Nias District). Ecoforum Journal, 10(2).

