Analisis Kinerja Anggaran Belanja Daerah dalam Laporan Realisasi Anggaran (LRA) pada Sekretariat Daerah Kabupaten Bantul

Shofiani, Ratna, Sugeng, Drs., Ak., M.Si. (2024) Analisis Kinerja Anggaran Belanja Daerah dalam Laporan Realisasi Anggaran (LRA) pada Sekretariat Daerah Kabupaten Bantul. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This report was conducted at the Bantul Regency Regional Secretariat which aims to determine the performance of spending in the Budget Realization Report for 2021, 2022 and 2023. There are three analysis techniques used to measure spending performance, consisting of spending variance analysis, spending growth analysis, and efficiency analysis. The survey method was used with data collected from the Bantul Regency Regional Secretariat from 2021 to 2023. The results of the study showed that in the spending variance analysis for the 2023 budget year there was a very significant budget difference, its performance was negative, which was caused by the planned regional spending budget being transferred to government debt so that the Bantul Regency Regional Secretariat had not been able to utilize its budget properly. The results of the spending growth analysis, in 2023 the growth was negative due to a decrease in the regional spending budget due to minimal realization, but the growth of regional spending tended to be positive. So, the performance of the regional spending budget seen from the growth of regional spending, its performance is already good. Results of the analysis or efficiency ratio, from 2021 to 2023

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Spending performance, Budget Realization Report
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 13 Aug 2024 06:54
Last Modified: 13 Aug 2024 06:54
URI: http://eprints.uty.ac.id/id/eprint/16102

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