Analisis Pendapatan Untuk Menilai Kinerja Laporan Keuangan Pemerintah Daerah Kabupaten Tapanuli Tengah Sumatera Utara

Abstract

Revenue is a key element in financial statements that reflects the financial performance of an entity. This study aims to investigate the effect of revenue variations on financial performance evaluation, focusing on the public sector. The research method involves historical and comparative data analysis against industry standards and best practices. The results of the analysis show the relationship between revenue structure and financial performance, as well as the implications of revenue changes on financial stability and public policy. These findings provide valuable insights for decision makers, regulators, and researchers to improve revenue management strategies and enhance the quality of public sector financial reports. To overcome the challenges of high financial dependence and increase the independence of Central Tapanuli Regency, comprehensive strategic steps are needed. First, the region needs to develop a revenue diversification strategy by utilizing local economic potentials such as tourism, agriculture, and small and medium industries. Second, optimization of local revenue management (PAD) must be focused on improving tax collection and improving financial management.