The purpose of this study was to determine the level of financial performance of the North Sumatra government. The example used is the Budget Realization Report of North Sumatra Province 2019-2022. The analysis method uses five types of indicators, namely: regional financial independence ratio, effectiveness ratio, growth ratio, harmony ratio, and fiscal decentralization ratio. The data collection method is done by taking data from the BPS (Central Bureau of Statistics) website of North Sumatra. The results showed that the ratio of regional financial independence in the financial statements of North Sumatra province has a delegative pattern, while the effectiveness ratio is in the ineffective area. Other results show that the growth ratio is fluctuating, the harmony ratio is in an unbalanced condition, and the fiscal decentralization ratio is in the high category.

Processed nutmeg products that can increase the added value of nutmeg, increase income, and provide benefits for nutmeg farmers and industry. One of the cottage industries on Jln. Melanthon Siregar No.204, Siantar Marimbun District, Pematang Siantar. They develop products by processing nutmeg into sweets, dodol, syrup, nutmeg jam and the seeds are processed into nutmeg spices which have many health benefits. . This observation was carried out at the Rupala industrial house. This study aims to obtain information about the use of nutmeg plants (Myristica fragrans) by the community. This research was conducted by survey methods, data collection techniques by interview, direct observation and observation. The study population is the people of Siantar Marimbun District who have processed nutmeg products. The results of the study found that the most processed or produced nutmeg plant organs by Mr. Harry Harahap were fruits and seeds. With the variety of processed nutmeg, it can be used as a typical souvenir of Siantar.