Analysis of Budget Realization Reporting to Assess Capital Expenditure in Tanah Laut Regency

Penulis

  • Yuli Fitriyani Politeknik Negeri Tanah Laut
  • Bella Puspita Rininda
  • Rina Pebriana

DOI:

https://doi.org/10.30736/jpensi.v7i3.1292

Kata Kunci:

Budget Realization Report, Financial Performance, Local Government

Abstrak

This study aims to determine the financial performance of the Tanah Laut Regency Government in managing the regional capital expenditure budget based on the Budget Realization Report (LRA) in 2018-2021. The analytical method in this study uses 3 financial ratios for financial performance, namely analysis of expenditure variance, analysis of expenditure growth and expenditure efficiency ratios. The research design used is descriptive quantitative research. Data were collected by recording documents and then analyzed by financial ratios. The results showed (1) the analysis of expenditure variance was included in the good category (2) the analysis of expenditure growth was included in the fairly good category (3) the expenditure efficiency ratio was included in the good category.

Referensi

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Unduhan

Diterbitkan

2022-11-14

Terbitan

Vol 7 No 3 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2022 Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI)

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