Analisis Rasio Turnover, Pertumbuhan, dan Stabilitas Dalam Menilai Kontribusi Sistem Informasi Manajemen Keuangan Daerah (SIMDA) Terhadap Peningkatkan Kualitas Laporan Keuangan Pada Pemerintah Daerah Sumatera Utara

Abstract

This study investigates the use of the Regional Financial Management Information System (SIMDA) in improving the quality of local government financial reports in North Sumatra. Analysis is conducted on the turnover ratio, growth, and spending stability from 2016 to 2022 for regencies such as Karo, Dairi, South Labuhan Batu, North Labuhan Batu, and Samosir. The results show significant variations in spending patterns and financial policies across regencies. Dairi Regency stands out with the highest spending growth, while Karo Regency shows high stability in spending. Implications of these results include the need for improvements in monitoring and evaluation of local budgets and the implementation of responsive fiscal policies to support sustainable development.