ANALISIS VARIANS DAN PERTUMBUHAN BELANJA DAERAH PADA PEMERINTAH KOTA MAGELANG TAHUN 2018-2021

Abstract

The Regional Expenditure Budget must have a control system to ensure effective implementation, enabling the Regional Government to consider factors that can impact budget preparation. This allocation aims to balance regional cash expenditures and receipts. This study aims to determine the variance value and growth of regional expenditure using a descriptive analysis method. The primary data used in this research is obtained from the Magelang City Government. The research conducted on the Office of Financial Management and Government Property of Magelang City concludes that the financial performance of the Magelang City Government, as seen from the analysis of expenditure variance, exhibits an average difference (variance) of 26.7 and an average utilization or absorption of the expenditure budget of 73.14%. Based on the calculation results, it can be concluded that the financial performance, as indicated by the variance analysis, reveals that the government's budget planning is quite good, and their efforts to effectively utilize the budget have been relatively successful. Utilizing more than 90 percent of the budget indicates efficient budget use, while utilization below 90 percent suggests inadequate budget planning.