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This study aims to determine the budget as one of the performance control tools at the Regional Finance and Asset Management Agency (BPKAD) of North Sumatra Province, Medan City. The data collection techniques used were interviews and documentation. The types of data used are quantitative data and qualitative data. The source of data used in this study is secondary data, in the form of Regional Budget Realization Reports. The analysis method used is a comparative descriptive analysis method, namely by comparing the budget with realization in various sources of financing using variance analysis. The results showed that there were irregularities in excess funds of 68.41%, 69.96%, 99.20%, and 32.52% in the budget of BPKAD Medan City for 2022. The conclusion from the analysis and realization of expenditures is that in the 2022 fiscal year, the BPKAD Medan City experienced deviations. Where deviations occur due to the budget that is not absorbed in the budget and expenditure realization. Performance control at the Medan City BPKAD for 2022 is considered good because the budget is greater than the realization in terms of budget variance and expenditure realization variance.    

This research is motivated by the still not optimal performance of the Banjar City Regional Finance and Revenue Management Agency employees which is characterized by frequent recording and reporting errors involving administrative management, the completion of existing work that is not in accordance with work achievement targets, employees who arrive late from work hours entering work that has been determined, besides that employees often leave the effective time of working hours and delays in completing work. The formulation of the problems posed in this study are as follows: 1. How does competence affect employee performance? 2. How does work motivation affect employee performance? 3. How does work discipline affect employee performance? 4. How does competence, motivation and work discipline simultaneously influence employee performance at the BPKPD in Banjar City? The method used in this study uses quantitative methods. Data collection techniques through questionnaires, literature, and documentation. With a research sample of 50 employee respondents and data analysis used through statistical tests of correlation and multiple regression using SPSS version 26.00 for windows. The research results show: 1). Competence tends to be good and employee performance is high, so competence has a positive and significant effect on employee performance. This means that the better the competence, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 2). Work motivation tends to be good and employee performance is high, so work motivation has a positive and significant effect on employee performance. This means that the better the work motivation, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency. 3). Work discipline tends to be good and employee performance is high, so work discipline has a positive and significant effect on employee performance. This means that the better the work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency 4). Competence, motivation and work discipline tend to be good and employee performance is high, so that competence, motivation and work discipline have a positive and significant effect on employee performance. This means that the better the competence, motivation and work discipline, the better the performance of employees at the Banjar City Regional Revenue and Financial Management Agency.    

Regional development is the driving force for national development, which makes regional governments the planners to carry out various kinds of economic transformation for the welfare of the existing society. Broadly speaking, the components that must be discussed in the regional macroeconomic analysis concern economic production and income, growth, unemployment, inflation, employment, external trade relations, financial institutions, regional finance, and poverty or social welfare. Regional macroeconomic analysis can at least show the face of the regional economic structure where this will determine the sustainability of the economy in accordance with development goals. The economic growth of a region, especially the City of Blitar, which of course comes from the results of regional taxes, regional levies, management of regional assets, and other legal regional revenues, which aims to provide flexibility to the regions to seek funding in the implementation of regional autonomy as a manifestation of the principle of decentralization and to increase PAD and support government activities and national development, a budget from the regional government is needed, one of which is from the regional tax sector. In one course experiencing economic stability and problems of economic growth. One of the main problems or drivers of economic instability that can disrupt economic growth is the occurrence of general and continuous price increases or better known as inflation.

Regional finance is a right and obligation. Rights are regional rights to seek regional revenue sources in the form of collecting regional taxes, regional levies or other sources of revenue in accordance with applicable laws and regulations. Meanwhile, the obligation is the obligation of the region to issue money in order to carry out all regional government affairs. In its implementation, the financial management carried out by each region is accountable to the Supreme Audit Board (BPK). Regions that are categorized as good in financial management will receive an award in the form of an unqualified opinion (WTP). The Principle of Accountability in realizing WTP-based management can be interpreted as an effort to be accountable by creating oversight through the distribution of power in various government institutions so as to reduce the accumulation of power while creating conditions of mutual supervision.