Budget Realization Report Research Articles

Implementation of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Preparation of Financial Statements

This study aims to look at HR's understanding of the implementation of Accrual-Based SAP and to find out the application of accrual-based government accounting standards in Government Agencies of the North Sumatra Province Environment and Forestry Service,This study applies a descriptive qualitative approach with data collection techniques, namely observation, interviews, and documentation,Application of Government Accounting Standards to the Environment and Forestry Service of North Sumatra Province only presents 5 financial reports, namely the Budget Realization Report, Balance Sheet, Operational Report, Report on Changes in Equity and Notes to Financial Statements. It can be concluded that the financial reports presented by the Environment and Forestry Office of North Sumatra Province are in accordance with Government Regulation Number 71 of 2010.It can be concluded that the readiness of Human Resources (HR) at the Department of Environment and Forestry of North Sumatra Province is Inadequate. This is due to the lack of competent human resources in preparing financial reports and the lack of knowledge regarding the accrual basis at the North Sumatra Province Environment and Forestry Service. But it does not hinder and disrupt the process of preparing accrual-based financial reports, in which HR is guided by the preparation of financial reports in the previous period.

Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus terhadap Belanja Daerah Kabupaten/Kota Pada Provinsi Jawa Barat dan Banten

To attain autonomy at the regional level, local administrations must efficiently and effectively manage available resources. The decentralization strategy, which granted greater authority to the states, made this feasible. Examining how PAD, GAF, and SAF affect local budgets in West Java and Banten is the primary objective of this research. The Regional Revenue and Expenditure Budget Realization Report for the Provinces of West Java and Banten covers the years 2017-2021 and provides numerical analysis of regional own revenues, general allocation funds, special allocation funds, and regional expenditures. Statistics and hypothesis testing in SPSS 24. Data for hypothesis testing was analyzed using multiple linear regression. The research indicated that (1) the PAD correlates positively with the Regional Expenditure of Regency/City Governments in West Java and Banten, and the greater the PAD, the higher the Regional Expenditure. Since the General Allocation Fund is positively correlated with Regional Expenditures, raising the GAF would likewise raise the Regional Expenditures of District/City Governments in West Java and Banten. Similarly, rising DAK will boost spending by Java Island's regional district and city governments.
 Keywords: Regional Original Income, General Allocation Fund, Special Allocation Fund, Regional Expenditure.

Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Belanja Daerah Serta Keterjadian Flypaper Effect Pada Pemerintah Daerah Kabupaten Sikka Tahun Anggaran 2018-2022

This study aims to determine the effect of Local Original Revenue and Balancing Fund on Regional Expenditure and another purpose of this study is to determine whether there is a Flypaper Effect on the Local Government of Sikka District for Fiscal Year 2018-2022. This study used a type of causal associative research with quantitative techniques. The population of this study is the Sikka District Budget for Fiscal Year 2018-2022. The sample of this study is the Regional Budget Realization Report of Sikka District during the 2018-2022 fiscal year,the data used is in the form of secondary data. Data collection techniques use documentation methods and literature studies. Data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis tests with t tests, F tests and multiple determination coefficient tests. The results of this study prove that partially Regional Original Revenue and Balancing Fund have no effect on Regional Expenditure. Simultaneously, Local Original Revenue and Equalization Fund have no effect on Daearh Expenditure. The test results show that the coefficient of the Balancing Fund is greater than the coefficient of Regional Original Income. This shows that there has been a Flypaper Effect on the Local Government of Sikka District during the Fiscal Year 2018-2022.

Analysis of Accrual-Based Government Accounting Standards Application to The Financial Reports of Regional Public Service Agency (BLUD)

The purpose of this study was to find out that the presentation of financial reports at the BLUD of the Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer to Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Permendagri Number 79 of 2018 concerning Regional Public Service Agencies. The research method used in this study is a qualitative method with a descriptive approach by comparing theory and practice in presenting financial reports, data collection techniques used by observation, interviews and documentation. The results of the study show (1) of the 7 accrual-based financial component indicators BLUD Cidadap Health Center in its financial management has implemented SAP in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards on an accrual basis which presents Budget Realization Reports (LRA), Budget Balance Reports More (LSAL), Statement of Cash Flows (LAK), Balance Sheet, Operational Report (LO), Report of Changes in Equity (LPE), and Notes to Financial Statements (CaLK). (2) Financial management staff have PNS status but are not professionals in the financial sector, so it can be said that they are not fully in accordance with what is regulated by Permendagri Number 79 of 2018 concerning Regional Public Service Agencies.

Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah (BAPPEDA) Provinsi Aceh

This research aims to determine the extent of shopping compatibility at Bappeda of Aceh Province during 2017-2021 based on analysis of direct and indirect expenditure growth at Bappeda of Aceh Province during 2017-2021. This research method used is descriptive quantitative with data collection techniques through documentation. The subjects of this study are the parties involved in the research that is the Head of Finance Section of the Bappeda Aceh Province. The object of this study is the Financial Performance of Bappeda Aceh Province by looking at the Budget Realization Report (LRA) for five fiscal years during 2017-2021. The result of the study indicate that the compatibility of direct and indirect spending during 2017-2021 is categorized as good. This is because the percentage of direct compatibility during 2017-2021 is greater than the percentage of indirect spending. The biggest decrease in testing direct spending on total spending is in 2019 which is 61%. The lowest percentage in the indirect analysis of total spending is in 2021, which is 34%. The growth of spending with the fiscal years during 2017-2021 is positive or negative. The results of the analysis on the growth of spending in 2017-2018 was positive of 12%. Furthermore, in 2018-2019 it was negative of -3%, in 2019-2020 it was positive of 3%, and in 2020-2021 it was positive of 1%.

ANALISIS RASIO KEUANGAN DAERAH DI KABUPATEN/KOTA PROVINSI SULAWESI TENGGARA


 
 
 
 Abstract. This study tries to analyze the financial performance of regional governments after fiscal decentralization by analyzing the financial ratios in the regional budget realization reports for 17 districts / cities in Southeast Sulawesi for the 2015-2018 period. The measurement results show that the ratio of fiscal decentralization is still very low below 20%, financial dependence on the central government is also very high followed by ineffective PAD management. The findings indicate that in general the existence of fiscal decentralization does not encourage regional independence, especially in districts / cities in Southeast Sulawesi.
 
 
 
 

Simulasi Pinjaman Daerah sebagai alternatif pilihan Pembiayaan Pembangunan Infrastruktur di Kabupaten Batang Hari

Regional Loans are one of the alternative sources of financing in the Regional Revenue and Expenditure Budget to fund activities that are initiatives of the Regional Government in the framework of Local Government affairs based on the provisions of laws and regulations. Regional loans can be used to finance infrastructure and/or investment in regional infrastructure and facilities in the framework of public services. In addition, Regional Loans can also be used to cover regional cash flow. This study aims to determine the financial capability of the Batang Hari Regency Government and determine the number of feasible loans if the Batang Hari Regency Government makes regional loans as an alternative to financing infrastructure development. The data used in this study is secondary time series data derived from the Batang Hari Regency Government Budget Realization Report for the 2017-2021 period. The analysis tools used are the ratio of regional financial ability to repay loans with the Debt Service Coverage Ratio (DSCR), the Maximum Loan Limit (BMP) and to determine the amount of loans that can be made by regions in 2017-2021 by calculating regional revenue plans and regional spending plans, which are carried out using the Trend analysis method. Based on the simulation result conducted, the Batang Hari Regency Government has a Debt Service Coverage Ratio (DSCR) value of 4.81 which exceeds the minimum standard set at 2.5. The results of the analysis also show a Maximum Loan Limit of Rp. 740,070,216,978. Based on data obtained in fiscal year 2021. When viewed from the projection results, the loan that can be obtained by the Regional Government of Batang Hari Regency according to the analysis of the BMP Maximum Loan Limit in 2022 is IDR 706,263,200,215. Net funds are obtained from the projected results for 2022 of Rp. 503,718,603,808 and the maximum installments that can be prepared are Rp. 201,487,441,523.

Analysis of Financial Performance of BPKPAD Klaten Regency for the 2018-2022 Fiscal Year

This present study aims to seek out the result of the analysis of the budget realization report of Klaten Regency for the 2018-2022 fiscal year to assess its financial performance. The quantitative descriptive analysis method was utilized in this study. The data were the budget realization report of Klaten Regency for the 2018-2022 fiscal year. The data were collected from Regional Income and Asset Financial Management Agency (Indonesian: Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah, abbreviated BPKPAD) Klaten Regency by using documentation techniques and library research in research journal literature. The results show that based on the variance analysis, regional revenue and expenditure are included in the Good (Favorable) category. Based on the income growth ratio analysis, the result tends to decrease and is categorized as negative. The result of the expenditure growth ratio shows there is an increase and is categorized as positive. Meanwhile, looking at the regional expenditure compatibility ratio analysis, the result shows operating expenditure is more dominant than capital expenditure. Based on the findings, the author advises the Klaten Regency Government to make efforts to maximize various sources of regional revenue as well as allocate regional expenditure appropriately to avoid waste of funds to realize positive growth in revenue and expenditure and create a balance in regional expenditure.

ANALISIS LAPORAN REALISASI ANGGARAN (LRA) UNTUK MENILAI PELAKSANAAN ANGGARAN BELANJA (Studi pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Surabaya)

This study aims to analyze the Budget Realization Report (LRA) to assess the implementation of the budget at the Surabaya City Financial and Regional Management Agency for the 2017-2021 fiscal year. This research was conducted at BPKAD Surabaya City. This study used descriptive qualitative method. Data collection techniques used are interviews and documentation. The data collection technique that was carried out consisted of: 1.) Analysis of the calculation of the economic level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 2.) Analysis of the calculation of the efficiency level of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal year 3.) Analysis of the calculation of the level of effectiveness of the Budget Realization Report at the Surabaya City BPKAD for the 2017 to 2021 fiscal years. The results showed that program realization as measured by the average economic level from 2017 to 2021 was in the economic criteria and in 2019 it experienced a less economical level, the results of performance measurement as measured by the level of efficiency at the Regional Financial and Asset Management Agency for the City of Surabaya showed that inefficient and inefficient budget and performance measurement results measured by the level of effectiveness in 2017 to 2019 show very effective

The Effect of Regional Original Revenue (PAD), Budget Financing Surplus (SILPA), Regional Wealth on Capital Expenditure with Economic Growth as a Moderating Variable in Central Java Province for the 2019-2021 Period

This study aims to determine the effect of Regional Original Income (PAD), Excess Budget Financing (SILPA) and Regional Wealth on Capital Expenditures with economic growth as a moderating variable. This research was conducted in Central Java Province as many as 35 regencies/cities consisting of 29 regencies and 6 cities. This study uses budget realization report data obtained from the DGT website. The analytical method used to test the hypothesis in this study is Moderated Regression Analysis (MRA). The results of this study indicate that economic growth does not moderate the effect of regional original income on capital expenditure, but economic growth is able to moderate excess budget financing and regional wealth on capital expenditure.

Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Dinas Kebudayaan Dan Pariwisata Kab. Toraja Utara

The primary objective of this study is to determine the performance of spending expenditure in the budget realization report at the Department of Culture and Tourism in North Toraja Regency. The method that used in this case study is Quantitative Descriptive Analysis. The data entry used in this thesis have multiple category which are Expenditure Variance Analysis Techniques, Expenditure Compatibility Analysis, Expenditure Growth Analysis and Efficiency Analysis. The outcome of this study prove that the expenditure performance in the budget realization report for the North Toraja Regency Culture and Tourism Industries which is from 2019-2021 can be seen from the expenditure variance with an average of 17.27%. According to the research of expenditure, the spending growth has an increase by 29.56% for the year 2020, meanwhile for the year 2021 the growth has an increase of 0.76%. Based on the analysis of compatibility, the spending ratio of operating expenditure it is categorized as suitable because it has an average of 72.18%. On the other hand, the capital expenditure ratio it is categorized quite relevant because it has an average of 46.48%. Thus, the analysis of expenditure efficiency it is categorized as the most satisfactory because it has an average effectiveness level which from year 2019 till 2021 reaching 84.44%.

Analysis of Regional Government Expenditures of Central Bangka Regency

Analysis of Regional Government Expenditures in Central Bangka Regency. This study aims to analyze spending in terms of spending growth, spending compatibility and the ratio of spending to PDRB in Central Bangka Regency in 2018-2022. This study uses secondary data in the form of Budget Realization Reports (LRA) of the Central Bangka Regency regional government and Central Bangka Regency economic statistics sourced from the Central Bureau of Statistics (BPS) of Central Bangka Regency. The data analysis technique is in the form of quantitative analysis, namely by using the formula for growth and spending ratios. The results of the analysis show that the realization of regional government spending in Central Bangka Regency in 2018-2022 has fluctuated with an average growth of 17.85% per year, this is not in line with the growth in realized revenues which tends to decrease each year. The ratio of operational expenditure to total expenditure tends to increase with an average of 70.85% per year and this ratio dominates the total regional expenditure expenditure while the ratio of capital expenditure to total expenditure tends to decrease with an average of 15.31% per year . The ratio of regional spending to PDRB for the regional government of Central Bangka Regency in 2018-2022 tends to decrease with an average ratio of 15.01% per year. The value of this ratio is also influenced by the growth value of PDRB and total spending. The growth of total regional government spending in Central Bangka Regency is relatively smaller when compared to the PDRB growth.

Evaluasi Kinerja Keuangan Pemerintah Daerah Kota Pare-Pare Sebelum dan Selama Wabah Covid 19

The 2018-2020 Budget Realization Report will be used in this study's analysis of the regional government of Pare-Pare Municipality's financial standing. A tool for evaluating financial performance is ratio analysis, which includes measures of decentralization, financial independence, regional financial dependence, effectiveness and efficiency of local revenue, and spending efficiency. This study's statistical analysis followed a descriptive quantitative methodology. According to the study's findings, Pare-Pare City's regional financial independence ratio in 2018–2020 averaged 20.03%, and the degree of decentralization was 16.63%, the ratio of PAD effectiveness for the City Government of Pare-Pare for the 2018-2020 fiscal year was of 96.57%, i.e. <1 or 100, the average PAD efficiency ratio for the Municipal Government of Pare-Pare for the 2018-2020 fiscal year is 20.60%, the average expenditure realized during 2018-2020 is 94.06%. the average spending efficiency ratio of the City Government of Pare-Pare for the 2018 - 2020 fiscal year is 93.10%.

Efektivitas pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Kabupaten Bondowoso

This study aimed to determine the effectiveness of the regional taxes and regional levies on The Regional Original Income (PAD) at the Regional Revenue Agency of Bondowoso Regency in 2017-2021 (before and during the Covid-19 pandemic) and their policies. This research was processed by a qualitative descriptive method with interviews and documentation as data collection methods. The research data sources came from the Government Agency Performance Report (LKIP) of Bapenda and the Bondowoso Regency Regional Budget Realization Report for 2017-2021. The effectiveness ratio used as an analytical tool was in the form of a formula which was a comparison between the taxes and the budget multiplied by one hundred percent which was adjusted to the criteria for measuring effectiveness. The results showed the effectiveness of the regional taxes and the levies before the Covid-19 pandemic (2017-2019) with very effective criteria, namely 100% on the regional taxes and 106% on the regional levies. Meanwhile, the effectiveness of regional taxes and levies during the Covid-19 pandemic (2020-2021) has an effective criterion of 95% on the regional taxes and 75% on the regional levies.

Analisis Efisiensi dan Efektivitas Realisasi Anggaran Belanja pada Dinas Koperasi, UMK, UM dan Perindustrian Kota Metro Tahun Anggaran 2017-2020

Abtract The budget is an important tool in public sector organization as well as in the private sector, because the budget is used as a measuring tool or performance appraisal to be achieved in the future and is expressed in numbers. Therefore, this study aims to determine and measure the level of efficiency and effectiveness of the local government’s performance of the Departement of Cooperatives, UMK, UM and Metro City Industry in realizing the budget starting from the 2017-2020 period. This study uses the Budget Realization Report obtained from the object of research. The result of this study conclude that the calculation of the average use of the budget is quite effective and efficient. The use of the budget is said to be successful if the realization does not exceed the budgeted figure.
 Keywords: Budget, Efficiency, Effectiveness, Performance Measurement

ANALISIS PERENCANAAN PENGGUNAAN PAGU ANGGARAN DALAM MENINGKATKAN EFEKTIVITAS KEGIATAN DI BIDANG PARIWISATA PADA DINAS KEPEMUDAAN OLAHRAGA DAN PARIWISATA KOTA SUKABUMI

ABSTRAK
 Gia Kanias (2030615001) Planning Analysis on the Use of Budget Ceilings in Increasing the Effectiveness of Activities in the Tourism Sector at the Sukabumi City Sports and Tourism Youth Service.
 
 The Sukabumi City Youth, Sports and Tourism Office is an institution that plays a role in assisting the Mayor in carrying out government affairs in the Youth, Sports and Tourism Sector which are the regional authority and Assistant Tasks assigned to the Region. This study aims: (1) To explain how budget planning is passed down to SKPD. (2) To explain how the budget ceiling is used in the tourism sector for one year. (3) To explain how the effectiveness of budget planning in the field of tourism. This research method is descriptive qualitative, namely by going directly to the field which was carried out at the Sukabumi City DISPORAPAR. Data obtained by conducting observations, interviews and Documentation Studies. The steps taken for research purposes (1) conduct research on how the budget ceiling can fall to each SKPD/Dinas. (2) Conduct research on how budget ceilings are used in the tourism sector. (3) calculating effectiveness by looking at the data in the 2020-2021 Tourism Sector budget realization report.
 
 The results of the research conducted concluded that: (1) The process of preparing the regional income and expenditure budget in the Disporapar of Sukabumi City, especially the Tourism Sector, is all in accordance with Permendagri Number 21 of 2011. (2) The budget ceiling used in the tourism sector has followed the correct flow that has been determined by the head of planning and finance disporapar. (3) The implementation of the budget at the Disporapar City of Sukabumi for the 2020-2021 Fiscal Year has been effective. It was found that the percentage ratio for 2020 is 98% which can be said to be effective and for 2021 is 100% which can be said to be very effective. In the government, especially in the tourism sector, it has carried out a maximum effectiveness of 100% because if more than 100% it is considered a waste of the budget and inefficient.
 
 Keywords: Use of Budget Ceilings in Increasing the Effectiveness of Activities in the Tourism Sector at the Sukabumi City Youth, Sports and Tourism Office
 
 
 
 

ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN MAGELANG TAHUN ANGGARAN 2019-2021

This study aims to analyze the financial performance of the Regional Government of Magelang Regency seen based on the Analysis of Budget Realization Reports. The Budget Realization Report is a financial report that presents an overview of the sources, allocation and use of economic resources managed by the local government. The realization report describes the comparison between the budget and its realization in one reporting period. The Budget Realization Report provides information regarding financial position that is useful for most users of the report in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The method used is descriptive quantitative using the ratio of effectiveness and efficiency. Data obtained through field studies.

ANALISIS KINERJA BELANJA DALAM LAPORAN REALISASI ANGGARAN (LRA) PADA KEMENTERIAN KESEHATAN REPUBLIK INDONESIA TAHUN ANGGARAN 2019-2021

The information in the Budget Realization Report (LRA) that has been published by a public institution can be used to improve the situation’s financial performance. The Budget Realization Report is one of several work unit financial accountability reports that are still in use. Report readers will be able to conduct an analysis of the performance of financial reports, including an analysis of income, an analysis of expenditure, and an analysis of financing, according to Budget Realization Report. The purpose of this research is to find out and analyze the spending performance in Budget Realization Report of the Ministry of Health Republic Indonesia. the analysis method used in this study is the descriptive quantitative method. The following analysis wa carried out: Analyzes of the Variants of Expenditure (Spending Difference), Expenditure Growth, Conformity of Expenditure, and Efficiency of Expenditure. Based on the analysis that was done, it can be seen that the Budget Realization Report of The Ministry if the Health for the 2019, 2020, and 2021 will be as: Variances are higher in 2019 (5,40%) than 2020 (4,50%) and 2021 (2,85%), meanwhile spending growth ratio at the start of Coronavirus Pandemic, 2020, increased by 51,90%. At 2021 spending growth faster that is 103,81%. After the Pandemic Covid-19, the Ministry of Health reported an increases of 77,85% as a result of the overall expenditure growth

The Effectiveness and Efficiency of Budget Realization Performance Based on Incremental Budgeting in Lebung Gajah Village, Palembang

This study aims to determine and analyze the level of efficiency and effectiveness as well as the effect of processing village funds in Lebung Gajah Urban Village, Palembang based on Incremental Budgeting. The type of research in this research was descriptive quantitative research, namely analyzing financial data, spending and budget realization using efficiency and effectiveness ratios, and analyzing data documentation by measuring expenditure in Lebung Gajah Palembang Village. The results show that the budget based on Incremental Budgeting don’t have a positive and significant effect on the effectiveness and budget realization reports in Lebung Gajah Urban Village, Palembang which was indicated by the results of the effectiveness ratio and efficiency ratio. The results of this study are expected to provide benefits for Lebung Gajah Urban Village, Palembang to improve the performance of budget realization based on budget increases.

Analysis of Regional Budget Management Performance at Regional Finance Agency of Pamekasan Regency

The research aimed to analyze the performance of regional income, expenditure budget, and budget performance of revenue and expenditure at the Regional Finance Board of Pamekasan Regency during 2013-2016. In this descriptive quantitative research, data source was the Regional Expenditure's financial performance by considering the Budget Realization Report's information (Laporan Realisasi Anggaran/LRA). The analysis involved a three-step analysis, variance analysis, growth of regional expenditure, and suitability analysis of regional expenditure. The research reveals that most of the periods studied experience more expected differences, amplified with the target budget realization revenue from 2013-2016 has an average rate of 100,05%. The degree of decentralization of Kabupaten Pamekasan shows an average of 24,16%, which is considered below the percentage criteria of Original Local Government Revenue (OLGR) to Total Revenue Area (Total Pendapatan Daerah/TPD) ranging from 0,00-10,00%. Revenue Financial Performance District Pamekasan experiences an increase in Financial Performance Revenue, which is indicated by a positive growth rate of 8,29%. The level of dependency of Pamekasan Regency in 2013-2016 is very high, indicated by the average Local Financial Dependency Ratio above 50%. The results suggest that there is a dependence of the Pamekasan Government on central government or provincial government. The surplus occurs due to the intensification and extensification of original local growth revenue in the form of taxes, levies, and other income.