Analisis Rasio Keuangan Anggaran Pendapatan dan Belanja Daerah (APBD) untuk Menilai Kinerja Keuangan Daerah Kota Medan Tahun 2020-2023

Abstract

This research aims to analyze the financial ratios of Medan City's regional income and expenditure budget from 2020 to 2023. In this research there is one data source, namely the primary data source in the form of data obtained directly from the Medan City Government's Budget Report and Realization of Regional Income and Expenditures. The data collection technique in research is observation by going directly to the location of the Medan City Regional Financial and Asset Agency and documentation. Realization of the Medan City Regional Expenditure Budget and Financial Performance based on the Medan City Regional Fiscal Decentralization Degree Ratio for the 2020 to 2023 Fiscal Year of 39.71 is categorized as sufficient. The realization of the Medan City Regional Expenditure Budget and Financial Performance based on the Medan City Regional Financial Dependency Ratio for the 2020 to 2023 Fiscal Year is 56.21%, categorized as Very High. The realization of the Medan City Regional Expenditure Budget and Financial Performance based on the Effectiveness Ratio of Medan City's Original Regional Income for the 2020 to 2023 Fiscal Year of 77.64% is said to be less effective. The realization of the Medan City Regional Expenditure Budget and Financial Performance based on the Medan City Regional Original Income Efficiency Ratio for the 2020 to 2023 Fiscal Year is 77.64, categorized as Less Efficient.