Analysis of the financial performance and financial ratio analysis of the regional government of North Sumatra province for the 2016-2022 fiscal year

Abstract

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.