Analisis Laporan Realisasi Anggaran Untuk Menilai Kinerja Keuangan pada Pemerintah Provinsi Sumatera Utara Tahun 2020-2023

Abstract

The research objective aims to analyze the budget realization report to assess financial performance in the North Sumatra provincial government in 2020-2023. The results of the analysis of the budget realization report will show an assessment of the government's financial performance in planning and implementing the regional budget. This study uses secondary data, secondary data obtained from the budget realization report of the North Sumatra provincial government. The research method used is descriptive quantitative using economic, efficiency, and effectiveness ratios. The results of this study indicate that the government's financial performance has been effective against the budget set by the North Sumatra Provincial government.