Analysis Of Financial Performance of The Regional Revenue and Expenditure Budget in The Pematangsiantar Regional Regional Management And Revenue Agency for the 2021-2023 Period Article Swipe
Marintan Saragih
,
Vitryani Tarigan
·
YOU?
·
· 2025
· Open Access
·
· DOI: https://doi.org/10.36985/arfwf671
YOU?
·
· 2025
· Open Access
·
· DOI: https://doi.org/10.36985/arfwf671
This research aims to analyze the financial performance of the Pematangsiantar City Regional Revenue and Expenditure Budget (APBD) at the Regional Financial and Revenue Management Agency (BPKPD) during the 2021–2023 period. Evaluation is carried out using a financial performance ratio approach, namely the independence ratio, efficiency ratio and harmony ratio. The aim is to determine the extent of fiscal independence, the effectiveness of financial management, and the alignment of expenditure in supporting public services and regional development. This type of research is quantitative descriptive using primary data in the form of Pematangsiantar City APBD realization reports. The data analysis technique used is the calculation of financial ratios based on standards from the Ministry of Home Affairs and theories from public sector financial experts. The research results show that the financial independence ratio of Pematangsiantar City is still relatively low, which reflects its high dependence on transfer funds from the central government. Meanwhile, the efficiency ratio shows a very high value, which means that financial management is not yet efficient and there is still waste or expenditure that is not commensurate with income. The harmony ratio shows that regional expenditure allocations are still more focused on operational expenditure than capital expenditure, so it needs to be increased to better support long-term development. Based on these results, it is recommended that regional governments increase the optimization of local original income and strengthen productive expenditure to encourage fiscal independence and sustainable development
Related Topics
Concepts
Revenue
Financial independence
Finance
Financial ratio
Capital expenditure
Financial management
Business
Financial analysis
Economics
Regional autonomy
Public expenditure
Financial market efficiency
Agency (philosophy)
Total revenue
Christian ministry
Public economics
Descriptive statistics
Financial plan
Public finance
Public sector
Operating expense
Independence (probability theory)
Balance (ability)
Decentralization
Data envelopment analysis
Fiscal sustainability
Balance sheet
Aggregate expenditure
Per capita
Harmony (color)
Metadata
- Type
- article
- Landing Page
- https://doi.org/10.36985/arfwf671
- https://jurnal.usi.ac.id/index.php/jia/article/download/2053/1889
- OA Status
- diamond
- OpenAlex ID
- https://openalex.org/W7106273979
All OpenAlex metadata
Raw OpenAlex JSON
- OpenAlex ID
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https://openalex.org/W7106273979Canonical identifier for this work in OpenAlex
- DOI
-
https://doi.org/10.36985/arfwf671Digital Object Identifier
- Title
-
Analysis Of Financial Performance of The Regional Revenue and Expenditure Budget in The Pematangsiantar Regional Regional Management And Revenue Agency for the 2021-2023 PeriodWork title
- Type
-
articleOpenAlex work type
- Publication year
-
2025Year of publication
- Publication date
-
2025-11-22Full publication date if available
- Authors
-
Marintan Saragih, Vitryani TariganList of authors in order
- Landing page
-
https://doi.org/10.36985/arfwf671Publisher landing page
- PDF URL
-
https://jurnal.usi.ac.id/index.php/jia/article/download/2053/1889Direct link to full text PDF
- Open access
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YesWhether a free full text is available
- OA status
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diamondOpen access status per OpenAlex
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https://jurnal.usi.ac.id/index.php/jia/article/download/2053/1889Direct OA link when available
- Concepts
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Revenue, Financial independence, Finance, Financial ratio, Capital expenditure, Financial management, Business, Financial analysis, Economics, Regional autonomy, Public expenditure, Financial market efficiency, Agency (philosophy), Total revenue, Christian ministry, Public economics, Descriptive statistics, Financial plan, Public finance, Public sector, Operating expense, Independence (probability theory), Balance (ability), Decentralization, Data envelopment analysis, Fiscal sustainability, Balance sheet, Aggregate expenditure, Per capita, Harmony (color)Top concepts (fields/topics) attached by OpenAlex
- Cited by
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0Total citation count in OpenAlex
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| abstract_inverted_index.low, | 138 |
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| abstract_inverted_index.show | 126 |
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| abstract_inverted_index.that | 127, 162, 176, 186, 218 |
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| abstract_inverted_index.used | 100 |
| abstract_inverted_index.very | 157 |
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| abstract_inverted_index.needs | 202 |
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| abstract_inverted_index.shows | 155, 185 |
| abstract_inverted_index.still | 136, 172, 191 |
| abstract_inverted_index.there | 170 |
| abstract_inverted_index.these | 213 |
| abstract_inverted_index.using | 35, 84 |
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| abstract_inverted_index.which | 139, 160 |
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| abstract_inverted_index.Budget | 16 |
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| abstract_inverted_index.extent | 56 |
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| abstract_inverted_index.public | 72, 119 |
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| abstract_inverted_index.ratio. | 49 |
| abstract_inverted_index.ratios | 106 |
| abstract_inverted_index.sector | 120 |
| abstract_inverted_index.value, | 159 |
| abstract_inverted_index.(BPKPD) | 26 |
| abstract_inverted_index.Affairs | 115 |
| abstract_inverted_index.Revenue | 13, 23 |
| abstract_inverted_index.analyze | 4 |
| abstract_inverted_index.capital | 198 |
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| abstract_inverted_index.focused | 193 |
| abstract_inverted_index.harmony | 48, 183 |
| abstract_inverted_index.income. | 181 |
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| abstract_inverted_index.results | 125 |
| abstract_inverted_index.support | 208 |
| abstract_inverted_index.Ministry | 112 |
| abstract_inverted_index.Regional | 12, 20 |
| abstract_inverted_index.analysis | 98 |
| abstract_inverted_index.experts. | 122 |
| abstract_inverted_index.increase | 221 |
| abstract_inverted_index.original | 226 |
| abstract_inverted_index.reflects | 140 |
| abstract_inverted_index.regional | 75, 187, 219 |
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| abstract_inverted_index.research | 1, 80, 124 |
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| abstract_inverted_index.theories | 117 |
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| abstract_inverted_index.Financial | 21 |
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| abstract_inverted_index.increased | 205 |
| abstract_inverted_index.long-term | 209 |
| abstract_inverted_index.standards | 109 |
| abstract_inverted_index.technique | 99 |
| abstract_inverted_index.Evaluation | 31 |
| abstract_inverted_index.Management | 24 |
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| abstract_inverted_index.dependence | 143 |
| abstract_inverted_index.efficiency | 45, 153 |
| abstract_inverted_index.management | 164 |
| abstract_inverted_index.productive | 230 |
| abstract_inverted_index.relatively | 137 |
| abstract_inverted_index.strengthen | 229 |
| abstract_inverted_index.supporting | 71 |
| abstract_inverted_index.2021–2023 | 29 |
| abstract_inverted_index.Expenditure | 15 |
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| abstract_inverted_index.calculation | 103 |
| abstract_inverted_index.descriptive | 83 |
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| abstract_inverted_index.governments | 220 |
| abstract_inverted_index.management, | 64 |
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| abstract_inverted_index.commensurate | 179 |
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| abstract_inverted_index.expenditure, | 199 |
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| abstract_inverted_index.optimization | 223 |
| abstract_inverted_index.quantitative | 82 |
| abstract_inverted_index.effectiveness | 61 |
| abstract_inverted_index.independence, | 59 |
| abstract_inverted_index.Pematangsiantar | 10, 91, 133 |
| cited_by_percentile_year | |
| countries_distinct_count | 1 |
| institutions_distinct_count | 2 |
| citation_normalized_percentile.value | 0.90011488 |
| citation_normalized_percentile.is_in_top_1_percent | False |
| citation_normalized_percentile.is_in_top_10_percent | True |