Jurnal Akuntansi Prima Volume VIII, Nomor II Tahun 2018

Jum'at, 22 Februari 2019 13:31 | Sudah dibaca 776 kali

This research measures financial performance of local government (PAD) at Medan city using ratio analysis. Local government fund must be spent based on 3 E principles that is economic, efficient, and effective. Moreover, acountability is not simply showing the ability to expend public funds, but including on how to spend economically, efficient, and effective. The result indicates the average of PAD in Medan city is above 80%, although the regular expenses are still above PAD. Therefore, the dependence level to the central government is very high.

Kata Kunci: Performance Measurement, APBD, Regional Finance and Ratio Analysis

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