Safitri, Diah Ayu, Triyono Budiwibowo, Dr., M.Sc., Ak., CA. (2021) Analisis Anggaran Belanja Terhadap Kinerja Keuangan Di Bappeda Kota Semarang Tahun 2020. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This study aims to assess the performance of the budget during the budget period. The performance appraisal of the expenditure budget is known after the use and absorption of the budget itself in the activities that exist in the agency. The analytical method used is descriptive method with the following formulas: shopping compatibility analysis, effectiveness analysis, efficiency analysis, and shopping variance analysis. The approach taken is a qualitative approach with data collection techniques in the form of documentation. The results of the analysis show that the financial performance of the Semarang City Bappeda in 2020 seen from the compatibility analysis of expenditures shows good performance because the use of the budget is allocated more to indirect expenditures compared to direct expenditures. From the analysis of spending variance, it can be said to be good. However, judging from the ratio of the effectiveness of the use of the budget can be said to be effective. Meanwhile, if viewed from the efficiency ratio, it is said to be efficient in the use of its budget, then in this case the Semarang City Bappeda has been able to make budget savings so that its performance is good.
| Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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| Uncontrolled Keywords: | Financial performance, shopping compatibility ratio, efficiency, effectiveness, and variance. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
| Depositing User: | Prodi Akuntansi Diploma |
| Date Deposited: | 04 Oct 2021 02:12 |
| Last Modified: | 13 Oct 2021 06:29 |
| URI: | http://eprints.uty.ac.id/id/eprint/8336 |
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