Febriyanto, Sevamuna, Akhmad Afnan, S.E., M.Acc. (2025) EVALUASI ATAS EFISIENSI ANGGARAN APBD TAHUN 2025 DI KABUPATEN SLEMAN PASCA PENERAPAN INPRES NO.1 TAHUN 2025. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study aims to evaluate the impact of budget efficiency achieved through the revision of the 2025 Local Government Budget (APBD) in Sleman Regency following the issuance of Presidential Instruction No. 1 of 2025. The study employs a quantitative semi-descriptive approach, with data collection methods including observation, documentation, and interviews with sources from the Regional Finance and Asset Agency (BKAD) of Sleman Regency. The data obtained reveal significant budget cuts in several key areas, including the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) for Irrigation Assignments, as well as the Special Fund. Operational expenses, including official travel, seminars, and the procurement of goods, were also adjusted. Quantitatively, the cuts ranged from 35% to 100% of the initial budget ceilings for certain expenditures and revenues. The budget revisions were conducted in stages and a structured manner, involving coordination among the Regional Government Organisations (OPD), the Regional Government Working Unit (TAPD), and the Regional People’s Representative Council (DPRD), utilising the Regional Government Information System (SIPD). The findings indicate that while the significant budget reductions have impacted several non-priority programs, the local government has managed to maintain public service continuity by strengthening priority programs. This study recommends enhancing the capacity for regional financial planning, optimizing Regional Original Income (PAD), and conducting periodic evaluations of the effectiveness of budget revisions to sustain efficiency without compromising the quality of public services.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
|---|---|
| Uncontrolled Keywords: | APBD, Budget Revision, Presidential Instruction No. 1 of 2025, Efficiency, BKAD Sleman, Semi-Descriptive Quantitative Approach |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Bisnis dan Humaniora > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 09 Oct 2025 06:46 |
| Last Modified: | 09 Oct 2025 06:58 |
| URI: | http://eprints.uty.ac.id/id/eprint/19250 |
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