ANALISIS KINERJA BELANJA DALAM LAPORAN REALISASI ANGGARAN TAHUN 2018-2021 PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI SUMATERA SELATAN

IMMACULATA, STELLA GRACIA and Effendi, Sofyan and Aryansah, Januar Eko (2022) ANALISIS KINERJA BELANJA DALAM LAPORAN REALISASI ANGGARAN TAHUN 2018-2021 PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.

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Abstract

This study entitled "Analysis of Regional Expenditure Performance in the 2018-2021 Budget Realization Report at the Regional Development Planning Agency of South Sumatra Province". The type of research in this thesis is descriptive using qualitative research methods. The types of data used are primary data and secondary data, while the data collection techniques in this study were carried out through observation, interviews and documentation. This study uses the concept of spending performance proposed by Mahmudi which consists of 4 aspects of analysis, namely: analysis of spending variance, analysis of spending growth, analysis of shopping compatibility, and analysis of spending efficiency ratios. Based on the results of the study, it can be seen that the analysis of the 2018-2021 expenditure variance at the South Sumatra Regional Development Planning Agency shows the difference in underspending. Analysis of spending growth in 2020 shows negative growth due to a decline due to the pandemic. The compatibility aspect of spending for operating expenses can be analyzed as inconsistent because it exceeds the normal limit in 2018, 2020, 2021. For capital expenditures that are in compatibility only in 2018-2020. For efficiency from 2018-2021 the total is 92.11 percent. Of the four existing aspects, only two aspects meet the standards, namely the aspect of spending variance and the ratio of spending efficiency. Meanwhile, two other aspects, namely, aspects of spending growth and aspects of shopping compatibility have not been fulfilled.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Analisis, Belanja, Kinerja
Subjects: H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget
J Political Science > JF Political institutions (General) > JF1338-2112 Public administration
Divisions: 07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User: Stella Gracia Immaculata
Date Deposited: 27 Jul 2022 06:43
Last Modified: 27 Jul 2022 06:46
URI: http://repository.unsri.ac.id/id/eprint/74981

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