Budget Realization Report Research Articles

ANALYSIS OF THE DEGREE OF FISCAL DECENTRALISATION, INDEPENDENCE, REVENUE EFFECTIVENESS, AND FINANCIAL EFFICIENCY IN MEASURING FINANCIAL PERFORMANCE

This research aims to analyze the factors causing the Degree of Fiscal Decentralization Ratio to remain at an adequate level, the Independence Ratio to be relatively high, the Regional Budget Revenue Effectiveness Ratio to be high, and the Regional Financial Efficiency Ratio to also be high. Additionally, the study seeks to improve the financial performance of the Riau Islands Provincial Government based on these ratios. This field research uses a quantitative descriptive approach, collecting data from the Riau Islands Provincial Financial and Asset Management Agency’s Budget Realization Report with a saturated sampling technique. The results show that the Degree of Decentralization Ratio remains within sufficient criteria, the Independence Ratio is at a medium level, the Regional Budget Revenue Effectiveness Ratio is already very effective, while the Regional Financial Efficiency Ratio is inefficient. To improve financial performance concerning the Independence Ratio, it is recommended to provide public education on natural resource management. For the Decentralization Ratio, efforts are needed to develop trade and manufacturing sectors and optimize existing Regional Budget Revenues. To enhance the Effectiveness Ratio, it is important to continue optimizing regional income utilization, and for the Efficiency Ratio, preparing regional workers according to their fields is essential to reduce the relatively high regional expenditures.

Tinjauan Atas Penggunaan Dana Desa Untuk Layanan Sarana Dan Prasarana Masyarakat Pada Desa Sukaraja Kecamatan Sukaraja

Implementation of Fund Budget for Village Development _______385 Submitted FEBRUARY 2024 Accepted OCTOBER 2024 JABKES Jurnal Aplikasi Bisnis Kesatuan Vol. 4 No. 3, 2024 page. 385-396 IBI Kesatuan ISSN 2807 – 6036 DOI: 10.37641/jabkes.v4i3.1938 This review aims to evaluate the optimization of village fund budget utilization for the development and services of community facilities and infrastructure, as well as to assess the reporting on the use of village funds for these purposes in Sukaraja Village, Sukaraja District. This study uses a descriptive quantitative research method to explain and describe how the Village Fund Budget is managed and reported for the development and service of community facilities and infrastructure in Sukaraja Village, Sukaraja District. Data was collected through interviews and documents, specifically the Village Fund Budget Realization Reports for the years 2021 and 2022. The findings indicate that the management and reporting of the Village Fund Budget for the development and services of community facilities and infrastructure in Sukaraja Village, Sukaraja District, have been optimally executed, and the musrembang (development planning meetings) process regarding the implementation of fund usage was effectively conducted. However, the utilization of Village Funds in Sukaraja Village should be further improved by enhancing community facilities. Keywords : Village Fund Budget, Facilities and Infrastructure, Village Governance.

Analisis Pendapatan Daerah dalam Mengukur Kemandirian Daerah Kabupaten Bandung

A region's ability to manage regional finances will influence the level of regional independence. To measure the regional independence of Bandung Regency, regional income was measured using ratio analysis consisting of the degree of decentralization ratio, the regional dependency ratio, the regional financial independence ratio, and the PAD effectiveness ratio. The method used in this research is a descriptive qualitative method using secondary data in the form of budget realization reports. The results of the research show that the regional financial performance of Bandung Regency has not been maximized with an average degree of decentralization of 18.41% with the criteria of insufficient capacity, the level of regional dependency is very high with an average of 68.45%, the average level of regional financial independence is 26.93% are included in low financial capability and have a consultative relationship pattern, the average PAD effectiveness level is 110.76% or is included in the very effective category. From the research results it can be concluded that Bandung Regency is not yet independent in managing its regional finances. Efforts that the Bandung Regency Regional Government can make to overcome this are by conducting outreach regarding tax regulations to taxpayers, exploring other potential sources of PAD revenue, and intensifying PAD revenue.

Pengaruh Likuiditas, Tingkat Utang, Dan Efisiensi Modal Kerja Terhadap Kemampuan Operasional Pada Badan Layanan Umum Daerah (Blud) Puskesmas Kota Palembang 2018-2022

ABSTRACT THE INFLUENCE OF LIQUIDITY, DEBT LEVELS, AND WORKING CAPITAL EFFICIENCY ON THE OPERATIONAL CAPABILITY OF THE PALEMBANG CITY PUSKESMAS Sheren Azzahra, 2024 E-mail : The aim of this research is to determine the effect of liquidity, debt levels and working capital efficiency on operational capabilities at the Palembang City Community Health Center BLUD. This type of research is quantitative. The research population was 42 Community Health Centers in the Palembang City Government Community Health Center BLUD using a purposive sampling technique. The research was carried out from March 2024 to July 2024. Secondary data was collected through financial reports, namely balance sheets and budget realization reports. 7 financial report data were obtained from 42 community health centers that were available. processed using multiple linear regression analysis with the SPSS program. These results indicate that liquidity, debt levels, and working capital efficiency have an impact on operational capabilities at the Palembang City Community Health Center Keywords: liquidity, debt level, working capital efficiency, operational capability v

Design Of A Budget Processing Information System At Sat Reskrim Of Polres Labuhanbatu Web Based

Capital expenditures carried out by regional governments produce infrastructure in an area both for providing basic services to the community and to encourage regional governments to provide potential sources of local revenue. The Financial Report of the National Police of the Republic of Indonesia consists of a budget realization report, balance sheet, operational report, report on changes in equity and notes on the financial report as attached, which is the responsibility of the National Police which has been prepared based on an adequate internal control system. The aim of this research is to be able to design an information system for processing budget data to unit of Sat Reskrim the Polres Labuhanbatu is web-based so that it can help operational work, especially in processing financial data, to be more effective and efficient

Analisis Penerapan Sistem dan Prosedur Akuntansi dalam Pengelolaan Dana Desa

This research aims to analyze the application of accounting systems and procedures in managing Village funds. This research was conducted in Geliting village, Kewapante District, Sikka Regency. This research data was obtained from several data collection techniques, namely through observation and interviews. The results of this research indicate that the accounting system and procedures in managing village funds in Geliting Village are in accordance with Permendagri No. 113 of 2014 which includes: (1) In the planning stage, the Geliting village government involves the community to play an active role in the village fund planning process. (2) In the implementation stage, the village government carries out all programs mutually agreed between village officials and the community which prioritizes community needs. (3) The administration stage, in the form of recording transactions, both receipts and expenditures, in the general cash book, tax assistant cash book and bank cash book. (4) Reporting stage, in the form of submitting a report on budget realization which is carried out in two stages. (5) Accountability stage, in the form of the obligation of the village government to be accountable for budget realization reports to the central district government. However, at the reporting stage in the form of submitting reports on budget realization, delays often occur for several years.

Analysis of the Financial Performance of the Jambi City Government Using Variance Analysis for the 2020-2022 Fiscal Year

This research aims to evaluate the Financial Performance of the Jambi City Government through Variance Analysis for the 2020-2022 budget year. This research uses a qualitative descriptive approach by utilizing secondary data originating from the Jambi City Revenue and Expenditure Budget Realization Report for the same period. The findings show that the Financial Performance of the Jambi City Government as assessed through Income Variance Analysis is classified as Poor, Income Growth is identified as positive, the Degree of Decentralization is classified as Sufficient, the Regional Financial Dependency Ratio is classified as Very High, the Regional Financial Independence Ratio is classified as Low, the PAD Effectiveness Ratio is considered to be Fairly Effective. In terms of Performance Expenditure Variance Analysis, it is rated as Good, Operational Expenditure Analysis is rated as Fairly Good, Capital Expenditure Analysis is also rated as Fairly Good, and the Regional Expenditure Efficiency Ratio is classified as Efficient

Analisis Penyerapan Anggaran Operasional dan Pemeliharaan Kantor di Pengadilan Negeri Semarang Kelas IA Khusus

This research aims to analyze the excess realization of operational and office maintenance at the Special Class IA Semarang District Court, with a focus on the causal factors, and how to overcome budget excesses. The research method used is descriptive qualitative with empirical studies at the Special Class IA Semarang District Court. The data collected was RKA-KL (Work Plan and Budget) and LRA (Budget Realization Report) then conducted in-depth interviews after which analysis was carried out to draw conclusions. The results of the research show that several factors that cause excess operational and office maintenance budgets are unrealistic or non-comprehensive budget planning, changes in economic conditions, inefficiencies in project or operational management, lack of control and supervision of expenditure and non-compliance in the implementation of budget policies or lack of coordination. . How to overcome operational budget excesses at the Special Class IA Semarang District Court by strengthening the budget planning process, implementing a strict budget monitoring and control system and increasing the capacity and competence of human resources involved in budget management.

Financial Performance Analysis in Government Langkat Regency

This study aims to analyze the financial performance of the Langkat Regency Government from 2018 to 2022 using several relevant financial ratios. The ratios that will be used include the Decentralization Degree Ratio, Regional Financial Independence Ratio, PAD (Regional Original Income) Effectiveness Ratio, and Expenditure Efficiency Ratio. The method used in this study is quantitative research with a descriptive approach. This means that the study will rely on secondary data in the form of budget realization reports from the Langkat Regency Government for the 2018-2022 period. The data analysis technique used is quantitative descriptive, which will help describe and analyze financial performance based on the ratios that have been mentioned. The results of this study indicate that the average value is 6.9% where the Decentralization Degree Ratio of the Langkat Regency Government is in the "very low" criteria, the average value is 8.36%, the Regional Financial Independence Ratio is categorized as "very low", the average value of 100.8% places the PAD Effectiveness Ratio in the "very effective" category and the average value of 89.94%, the Expenditure Efficiency Ratio is classified as "efficient"

ANALISIS KINERJA KEUANGAN RSUD SITI FATIMAH AZ- ZAHRA PROVINSI SUMATERA SELATAN MENGGUNAKAN PENDEKATAN VALUE FOR MONEY

This research has a purposeto to analyze the financial performance of Siti Fatimah Az-Zahra Regional Hospital, South Sumatra Province during 2019 to 2023 using the Value For Money concept, which is measured through economic ratios, efficiency and effectiveness. This research is classified as descriptive research with a quantitative approach. Primary data was collected through interviews, while secondary data was obtained from the Budget Realization Report (LRA) and Operational Report (LO) of Siti Fatimah Az-Zahra Regional Hospital, South Sumatra Province. The results of this research show that during the period 2019 to 2023 the concept of value for money Using economic ratios, it can be concluded that the hospital's financial performance during the period analyzed tends to be uneconomical. The average percentage of expenditure realization reached 108,39%, indicating that expenditure exceeded the predetermined budget. Furthermore, using the efficiency ratio during the period 2019 to 2023, where Siti Fatimah Regional Hospital has shown a good level of efficiency in the use of funds, with an average value of 123.35%, and based on the effectiveness ratio for the period 2019 to 2023, it shows that during the observation period, the average effectiveness ratio of 125.67% was classified as effective

Perencanaan dan Kinerja Keuangan Badan Pengelolaan Keuangan Daerah (BPKD) Kabupaten Gowa

This research aims to find out the planning of the Gowa Regency Regional Revenue and Expenditure Budget Report (APBD) in 2024 and 2025 using the least squares trend technique and wants to know how well the Gowa Regency Regional Financial Management Agency (BPKD) Financial Performance will be in 2024 and 2025 the future will be based on the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The type of research used is descriptive quantitative. The data processed is the Regional Revenue and Expenditure Budget Realization Report for 2020 to 2022. The data collection technique used in this research is documentation techniques. The data analysis technique is forecasting using the Trend least square formulation and the regional financial independence ratio, the degree of decentralization ratio and the growth ratio. The results of the research show that the projected regional income and expenditure budget (APBD) report for Gowa Regency in 2024 and 2025 will experience a deficit of IDR. (114,637,699,688.89) and Rp. (166,991,785,688.33). Meanwhile, the financial performance of the Gowa Regency Regional Financial Management Agency (BPKD) in 2024 and 2025 is poor, seen from the results of calculating the regional financial independence ratio, it is classified as very low and in the relationship pattern (Instructive) category, with details: in 2024 it is 19% and in 2025 will be 20%, then the decentralization degree ratio is classified as low, with details: in 2024 it will be 16% and 2025 it will be 17%, and the growth ratio is relatively low, with details: in 2024 it will be 5% and in 2025 it will be 4%.

ANALYSIS OF THE FINANCIAL MANAGEMENT PERFORMANCE OF TATAH MOSQUE VILLAGE, BARITO KUALA REGENCY

The Tatah Mesjid Village Government is obliged to carry out reporting and accountability for the implementation of the Village APBD. The Budget Realization Report shows that the financial performance of the Tatah Mesjid Village Government, Barito Kuala Regency is running well, but the success of the budget performance that has been achieved does not necessarily fully implement the value for money principle (economic, efficient and effective) so it is necessary to measure the achievement of the Village APBD performance. This research aims to measure the financial management performance of the Tatah Mesjid Village Government, Barito Kuala Regency using the value for money concept for the 2020-2022 fiscal year. The research method uses quantitative with a descriptive approach. Data was analyzed using the concept of value for money to measure economic ratios, efficiency and effectiveness. The research results show that the financial performance of the Tatah Mesjid Village government during 2020-2022 for economic measurements consistently shows results >100% with economic criteria. The efficiency measurement for the 2021 fiscal year of 97.07% is included in the efficient criteria because it is between 90-99%, however in 2020 and 2022 the results show inefficiency because the ratio is more than 100%. Measuring the effectiveness of village funds and allocation of village funds shows effective results. However, tax and levy revenue sharing shows less effective results because the ratio is <65%.

Analysis of The Implementation of Government Accounting System in The District Office of North Gunungsitoli

The purpose of this study is to find out how the government accounting system is implemented at the Gunungsitoli Utara District Office. The population is the financial report at the Gunungsitoli Utara District Office in 2023. The sample taken in this study is the financial report at the Gunungsitoli Utara District Office in 2023. The data analysis technique uses a qualitative descriptive method. Based on the results of the study on the preparation of annual financial reports, the Gunungsitoli Utara District Office has prepared its annual financial report in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Regulation of the Minister of Home Affairs Number 13 of 2006 concerning Guidelines for Regional Financial Management, with details 1. The Budget Realization Report presents the realization of income and expenditure compared to its budget for one budget year, 2. The balance sheet presents assets, liabilities and equity funds at the end of the budget year., 3. Notes to the Financial Statements.

Analisis Pelaporan dan Pertanggungjawaban Bantuan Sosial pada Laporan Keuangan Pemerintah Kota Bekasi Tahun 2019 - 2022

The significant increase in the allocation of social assistance funds is a problem in Bekasi City. As the amount of funds allocated increases, the risk of misuse or waste may also increase. The purpose of this study is to analyze the policy on the budget used for social assistance and find out the regulatory basis. As well as knowing the reporting and accountability system of the realization or implementation of the social assistance budget at the Bekasi City Government in 2019 - 2022. This research uses a descriptive qualitative research design. The data used in this study are secondary data. The sample used in this study is the Bekasi City Regional Revenue and Expenditure Budget Realization Report 2019 - 2022. Analysis of documents used in this study such as: Budget Realization Report (LRA), documentation related to social assistance, and online data sources. The results showed that the policies and systems for reporting and accountability of Social Assistance (Bansos) in Bekasi City still have several weaknesses and obstacles that need to be strengthened.

Optimization of Regional Tax Revenues in West Nusa Tenggara Province in 2018-2022

This research aims to analyze the Optimization of Regional Tax Revenues in West Nusa Tenggara Province for 2018-2022. The research method used is quantitative descriptive analysis. The data processed is the West Nusa Tenggara Province Budget Realization Report for 2018 to 2022. The data analysis technique used in the research is to calculate the optimization, effectiveness and efficiency of NTB Province regional tax revenues for 2018-2022. The results of this research show that regional tax revenues from 2018-2022 are not yet optimal because the effectiveness of regional taxes is below 100% and above 100%, the realization of tax revenues from 2018-2022 has not exceeded the tax revenue target. Meanwhile, regional tax efficiency is <10%, namely 5% from 2018-2022. Regional tax revenues in West Nusa Tenggara Province from 2018-2022 are not yet optimal where the level of optimization. The implications of this research provide information that the optimization of regional tax revenues in NTB should be optimal, one of which is by looking at the effectiveness and efficiency of regional tax revenues as seen from the targets and realization of regional tax revenues.

Analysis of the Presentation of the Budget Realization Report (LRA) of Bengkayang District for the 2022 Budget Year (Implementation Study of PP No. 71 of 2010)

The Budget Realization Report (LRA) is an important document that reflects the budget implementation of an entity, including regional governments. This research aims to analyze the presentation of the Bengkayang Regency LRA for the 2022 fiscal year by referring to the implementation of Government Regulation (PP) No. 71 of 2010. The Bengkayang Regency LRA provides information regarding income and expenditure that occurred during the fiscal year, as well as recording the achievement of objectives and evaluating financial performance. This research also identifies gaps between budget planning and realization in Bengkayang Regency in the 2022 fiscal year. The research method used is qualitative research with a descriptive approach. Primary data was obtained through observation and analysis of the LRA of Bengkayang Regency. Other relevant research reports are also used as comparisons. The analysis was carried out to evaluate the quality of the information presented in the LRA Budget Realization Report , the level of compliance with PP No. 71 of 2010, and conformity with applicable accounting principles. It is hoped that the results of this research will provide a better understanding of the presentation of the Bengkayang Regency LRA. The findings of this research can identify shortcomings or weaknesses in the preparation of reports and provide recommendations for future improvements. This research also compares the results with previous research which had a different focus and regulatory reference. With this research, it is hoped that it can be evaluated to what extent the implementation of PP No. 71 of 2010 in presenting the Bengkayang Regency LRA for the 2022 fiscal year. This research contributes to understanding and improving regional government financial accountability and the effectiveness of budget use.

ANALISIS LAPORAN REALISASI ANGGARAN DAN SISA LEBIH PERHITUNGAN ANGGARAN (SiLPA) DANA DESA PADA DESA BAILANGU TIMUR KECAMATAN SEKAYU KABUPATEN MUSI BANYUASIN

This study aims to research about of the 2020-2022 Budget as well as the Analysis of the Budget Realization Report and the 2020-2022 Budget Remaining Balance (SiLPA) and to analyze the treatment of the Remaining Budget Calculation (SiLPA) as well as the Realization of the 2020 to 2022 Budget. This research used a qualitative descriptive method. and was carried out at the Bailangu Timur Village, Sekayu District, Musi Banyuasin Regency. Research data sources in the study used were secondary data. Data collection techniques used in this research were documentation studies, interviews, and literature studies. The results of this study indicated that the Village Fund managed by Bailangu Timur Village, Sekayu District, was a fund sourced from the State Budget (APBN) which was transferred through the APBD (Regional Expenditure Budget), namely In 2020 the budget was Rp. 1,424,279,000, -, in 2021 Budget was Rp. 1,375,607,000, -, and in 2022 the budget was Rp. 1,319,080,000.-. and based on the realization from Bailangu Timur Village in 2020 to 2022 each had a Remaining Budget Calculation (SiLPA) which had been re-budgeted with the same or different activities in that period.

Pengaruh Rasio Efisiensi dan Rasio Efektifitas PAD Terhadap Belanja Modal Pada Kabupaten/Kota di Jawa Barat

APBD in the form of capital expenditure allocation requires good management in order to obtain effective and efficient results. Therefore, good financial performance is needed, which is measured using financial analysis tools in the form of ratios. The ratios used in the analysis of government financial performance are efficiency ratios and PAD effectiveness ratios. This research was conducted with the aim of knowing the effect of the efficiency ratio and the effectiveness ratio of PAD on the allocation of capital expenditure in districts/cities in West Java. This study uses a quantitative research type where the data used is secondary data in the form of financial reports by taking the 2018-2022 budget realization report. The samples used in this study amounted to 42 samples. The analytical tools used in this study are Data Normality Test, Product Moment Correlation Analysis, Multiple Correlation, Multiple Regression Analysis, Partial Test (t test) and Simultaneous Test (f test), Coefficient of Determination. The results of the study partially show that there is no effect of the efficiency ratio on capital expenditure in regencies/cities in West Java. Partially there is no effect of the effectiveness ratio on capital expenditure in districts/cities in West Java. The results of the study simultaneously show that there is no effect of the efficiency and effectiveness ratio of PAD on capital expenditure in regencies/cities in West Java.

Unveiling the Utilization, Reporting, and Accountability of Village Fund Allocation

This study delves into the utilization, reporting, and accountability of Village Fund Allocation in Panciro Village. Adopting a phenomenological approach, data were collected through budget realization reports and interviews with village officials. The results reveal that Panciro Village adheres sufficiently to financial management protocols, as evidenced by proper documentation in the cash book and timely submission of reports to higher authorities. However, while current accountability mechanisms are functional, the abstract lacks an in-depth exploration of the specific strategies employed and the challenges faced in ensuring transparency and preventing fund misappropriation. Moreover, the abstract would benefit from contextualizing the findings through comparative analysis with neighboring villages or national standards. Additionally, future research could involve longitudinal studies to evaluate the sustainability of the implemented accountability measures and their long-term impact on village development.

EFFECTIVENESS OF FINANCIAL PERFORMANCE OF PROVINCIAL GOVERNMENTS IN INDONESIA: EVIDENCE DURING COVID-19

The nominal number of cases of inefficiency, inefficiency, and ineffectiveness shows a significant increase, reflecting the government's financial performance in managing finances. This research aims to analyze the financial performance of provincial governments in Indonesia, which is measured through indicators of capital expenditure, local revenue, and balancing funds in the initial period of COVID-19 (2019-2020) and the transition period of COVID-19 (2021-2022). 133 local government budget realization reports in Indonesia were analyzed using panel data regression. The research results show that local revenue significantly affected the local government's financial performance in these two periods. However, balancing funds only had a substantial impact during the early period of COVID-19. Capital expenditures negatively and insignificantly affect financial performance during the initial and transition periods. The results of this research provide an overview of the impact of COVID-19 on the financial performance of provincial and regional governments in Indonesia.