Analisis Belanja Modal Dan Sisa Lebih Pembiayaan Anggaran (SILPA) Dalam Laporan Realisasi Anggaran (LRA) Pada Dinas Pengendalian Penduduk Dan Keluarga Berencana Kabupaten Karawang Tahun 2019-2020

Nurhalimah, Akhmad Afnan, S.E., M.Acc. (2022) Analisis Belanja Modal Dan Sisa Lebih Pembiayaan Anggaran (SILPA) Dalam Laporan Realisasi Anggaran (LRA) Pada Dinas Pengendalian Penduduk Dan Keluarga Berencana Kabupaten Karawang Tahun 2019-2020. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This study discusses the presentation and analysis of capital expenditures and Budget Financing Excess (SILPA) in the Budget Realization Report (LRA) at the Office of Population Control and Family Planning, Karawang Regency. The purpose of this final report is to determine the presentation of capital expenditures and the remaining excess budget financing in the budget realization report using financial ratio analysis such as, analysis of expenditure variance, analysis of capital expenditures on total expenditures, financing analysis and expenditure efficiency ratio analysis. The results of the analysis of the data in the discussion that the performance of the Office of Population Control and Family Planning in Karawang Regency is not good in managing the Regional Revenue and Expenditure Budget (APBD) received. Because the government has not made good use of the APBD, especially in capital expenditures, the Karawang Regency Population Control and Family Planning Agency in 2019 and 2020 was less than optimal in capital expenditures. The government has also not been right in presenting the APBD so that SILPA is getting bigger and the expenditure efficiency criteria for the Office of Population Control and Family Planning in Karawang Regency in 2020 shows less efficient results because the ratio is 94.07%. However, the actual spending never exceeds the budgeted one. K

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Capital Expenditures, Budget Realization Reports, Excess Budget Financing.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 21 Apr 2022 04:35
Last Modified: 21 Apr 2022 04:35
URI: http://eprints.uty.ac.id/id/eprint/9778

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