TINJAUAN APBD DALAM PEMBANGUNAN KABUPATEN / KOTA DI SUMATERA UTARA

  • Feby Milanie Universitas Pembangunan Panca Budi
  • Miftah El Fikri Universitas Pembangunan Panca Budi
  • Elvira Seftiani Syahfitri Universitas Pembangunan Panca Budi

Abstract

This study aims to analyze the Regency/City APBD in North Sumatra in terms of the ratio of regional financial independence. The data used in this study is secondary data in the form of Budget Realization Reports (LRA) for 33 district/city governments in North Sumatra province for 2018-2020, obtained from the official website of the Directorate General of State Fiscal Balance (DJPK). The data analysis technique used descriptive financial ratio analysis. The results of this study reveal that it can be seen that the level of regional independence in the province of North Sumatra is very low when viewed from the average of 33 regencies/cities, which is 8.88%. If it is related to the relationship pattern and the level of regional independence, the level of independence of the regency/city regional government in North Sumatra province is classified in the very low independence category with an instructive relationship pattern. Regency/city regional government in North Sumatra province.

Published
2022-06-16
How to Cite
MILANIE, Feby; FIKRI, Miftah El; SYAHFITRI, Elvira Seftiani. TINJAUAN APBD DALAM PEMBANGUNAN KABUPATEN / KOTA DI SUMATERA UTARA. Scenario (Seminar of Social Sciences Engineering and Humaniora), [S.l.], p. 273-277, june 2022. Available at: <https://jurnal.pancabudi.ac.id/index.php/scenario/article/view/4202>. Date accessed: 21 nov. 2024.
Citation Formats
Issue
2021
Section
Articles