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This research was conducted to analyze local government financial statements as a basis for making decisions or policies on the use of Regional PEN Loans in the DKI Jakarta Provincial Government. Due to a decrease in revenue as a result of the co-19 pandemic, the DKI Jakarta Provincial Government is looking for other sources of funding to finance development to meet public services. The data used include budget and realization of regional income and expenditure, as well as the value of Construction in Progress which is supported by qualitative information in CaLK. The research method uses descriptive qualitative by collecting data in the form of images, numbers, tables, sentences, in the form of secondary data. The results of the study concluded that the information presented in the financial statements has an important role in assisting the policy making of the DKI Jakarta Provincial Government in applying for Regional PEN Loans and meeting the criteria as a loan recipient.
Nukman et al. (Tue,) studied this question.