Analisis Kinerja Keuangan Pemerintah Daerah Kota Medan Tahun Anggaran 2018-2022

Abstract

This study aims to find out the financial performance of the Medan City Regional Government for the 2018-2022 period. The method used in this study is a quantitative descriptive method. The type of data used is primary data obtained from the Regional Finance and Assets Agency (BKAD) of Medan City in the form of a report on the realization of the revenue and expenditure budget for the 2018-2022 period. The results of this study show that the financial performance of the Medan City Regional Government is seen from (1) the Fiscal Decentralization Degree Ratio in 2018-2022 is categorized as sufficient because the average ratio is on an interval scale of 30.01- 40.00% (2) the Regional Financial Independence Ratio of Medan City in 2018-2022 is categorized as moderate because the average ratio is on an interval scale of 50%-75% (3) The Medan City PAD Effectiveness Ratio is categorized as less effective because the average ratio is within interval scale 75%-89% (4) The Regional Financial Efficiency Ratio of Medan City is categorized as less efficient because the average ratio is in the interval scale of 90%-100% (5) The Regional Dependency Ratio of Medan City is categorized as very high because the average ratio is in an interval scale of >50.00 (6) The Compatibility Ratio shows that most of the Medan City Government is still prioritized for operating expenditure needs so that the capital expenditure ratio is relatively small.