Pratama, Noor Pandu, Anisa Rachmawati,S.E.,M.Acc. (2025) ANALISIS EFEKTIVITAS REALISASI BELANJA MODAL DALAM LAPORAN ANGGARAN TAHUN 2021-2023 PADA SETDA KOTA YOGYAKARTA. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This final project report is prepared in response to the urgent need for effective budget management, particularly within the Yogyakarta City Regional Secretariat (Setda), which serves as the administrative center for government coordination. The selection of this topic stems from the importance of understanding how capital expenditure realization can support the effectiveness of government programs, especially in terms of targeting accuracy, efficiency, and contributions to public services. The purpose of this report is to analyze the effectiveness of capital expenditure realization at the Yogyakarta City Regional Secretariat over three consecutive budget years: 2021, 2022, and 2023. Data were gathered from financial documents of the Yogyakarta City Regional Secretariat and through direct observations during internship activities. The analysis reveals that the capital expenditure realization during the study period consistently exceeded 90%, indicating a very high level of effectiveness. This finding suggests that the Yogyakarta City Regional Secretariat has successfully managed its budget in an optimal, efficient, and accountable manner, demonstrating strong regional financial management performance. Furthermore, these results can serve as a foundation for future evaluations and policy development aimed at improving the quality of capital expenditure planning and implementation. This report also contributes to the advancement of government accounting literature and public sector financial management practices within local government environments.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Effectiveness Analysis, Capital Expenditure, Yogyakarta City Regional Secretariat |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 09 Oct 2025 04:22 |
| Last Modified: | 09 Oct 2025 04:22 |
| URI: | http://eprints.uty.ac.id/id/eprint/19241 |
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