Abstract
This study aims to determine the financial performance in the absorption of Rogotrunan Urban Budget and the 2015-2018 Budget Year period. This research includes quantitative descriptive research. The analytical method used in this study is the method of Shopping Growth Analysis and Shopping Variance Analysis. The results of this study indicate that the Financial Performance of Rogotrunan Urban Village in 2015-2018 can be considered Good because the absorption rate of the budget does not exceed the highest limit in absorbing the budget, in this case the absorption of the budget in Jogoyudan village refers to the Budget and Activity Plan, and allocating expenditure that is balanced and in accordance with the need is a very important thing in the preparation of the budget and in the absorption of the budget should refer to the Budget Work Plan is not permitted to set the standard prices that have been prepared so that the financial performance in the absorption of the budget can be considered good.
Highlights
The local government of Lumajang district is currently demanding an optimal performance increase in budget absorption
Results of Data Analysis After the data is collected and classified, the step is to analyze the data, namely by grouping or classifying the data and doing calculations using the Expenditure Growth Analysis and Expenditure Variance Analysis obtaining the calculation results with the following results: In general, spending has a tendency to always increase, according to Mahmudi (2010: 160) which states that expenditure realization has a tendency to always increase every year, the reasons for the increase in expenditure realization can be related to inflation, changes in the rupiah exchange rate, and adjustments to economic factors and conditions. others that allow support for increased spending realization
In 2015, the growth value of Rogotrunan Village's expenditure was 11.53%, which means that the performance of Rogotrunan Village in budget absorption can be considered good because according to the criteria put forward by Mahmudi (2010: 160) that if the growth value appears positive, it can be said to have increased spending growth from the year previously this condition had to be balanced with the quality in budget absorption
Summary
The local government of Lumajang district is currently demanding an optimal performance increase in budget absorption. Local government as a public bureaucracy that is responsible for improving public welfare, effectively and efficiently so that it can take the form of good governance. This condition of the Lumajang district government encourages the need for financial and budget management so that budget allocation is more oriented towards the interests of outsiders through performance-based budgets. The problem of low budget absorption in the first three months and ballooning in the fourth trimester is still happening today. Such budget absorption performance will not have a positive impact on the nation's development process. The goals to be achieved are Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
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