Putri, Ninda Disaifa, Briyan Efflin Syahputra, S.E.,M.Ak. (2025) ANALISIS KINERJA ANGGARAN BELANJA PADA BAPPEDA KOTA YOGYAKARTA TAHUN 2021-2023. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This final project report aims to analyze the expenditure budget performance of BAPPEDA (Regional Development Planning Agency) of Yogyakarta City for the period 2021–2023. The research employed four performance analysis parameters: expenditure variance analysis, expenditure growth analysis, expenditure harmony analysis, and expenditure efficiency ratio. A quantitative approach was employed, utilizing secondary data obtained from the Budget Realisation Reports (LRA). The results indicate that expenditure realization did not reach 100% over the past three years, with negative and fluctuating variance values—for instance, a variance of -Rp 543,780,526 in 2021. Expenditure growth also exhibited significant fluctuations, with the highest growth rate in 2021 at 84.06%, decreasing to 2.87% in 2022, and then rising again to 11.78% in 2023. The expenditure harmony analysis revealed a dominant proportion of direct expenditure, accounting for 97.34% of the total expenditure in 2023. Conversely, indirect expenditure consistently declined to only 2.66% in the same year. The efficiency ratio analysis revealed that BAPPEDA’s spending was categorised as less efficient during the period, with the highest ratio of 95.69% in 2021 and the lowest at 91.19% in 2022. This study is expected to serve as an evaluation material for BAPPEDA Yogyakarta City in improving the effectiveness, efficiency, and balance of budget management in the upcoming fiscal years.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | Expenditure Budget, Variance, Efficiency, Harmony, Growth, Budget Performance, BAPPEDA |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 09 Oct 2025 04:57 |
| Last Modified: | 09 Oct 2025 04:57 |
| URI: | http://eprints.uty.ac.id/id/eprint/19245 |
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