ANALYSIS OF OPERATIONAL REPORTS OF TOBA REGENCY

Abstrak

The operational report is a section of the government’s finanancial statements that presents an overview of economic resources and their use over a period, including revenues, expenses, and operating surpluses/ deficits. This report uses an accrual basis to reflect all of an entity’s operational and non-operational activities. Report users need operational reports to evaluate income and expenses for running a unit or an entire government entity. Financial reports provide information regarding all financial operational activities of the reporting entity compared to the previous period. The purpose of this study is to provide detailed information on income in Toba Regency, operational and non-operational surplus or deficit during a period, both for evaluating financial perfomance and as a basis for further decision-making by the Toba Regency regional government. This study uses a meta-analysis approach with a sample of several academic journal articles and public services of Loka POM in Toba Regency published from 2022 to 2023. The purpose of this study is to provide a comprehensive overview of regional financial activities, showing revenues, expenses, and operational surpluses/deficits, so that it is important for evaluating regional government performance (efficiency and effectiveness of resource use), predicting future revenues and expenses, and presenting transparent and accountable financial information.