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

Authors

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

DOI:

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

Keywords:

Budget Realization Report, Financial Performance, Local Government

Abstract

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.

References

Apriyanti, F. W., Tiara, S., & Dewi, R. S. 2019. Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Badan Pengelola Keuangan Dan Aset Kabupaten Serdang Bedagai. In Prosiding Seminar Nasional Hasil Penelitian Vol. 2, No. 2.

Hasanah, N., Vidiyastutik, E. D., Ekonomi, F., Panca, U., & Probolinggo, M. (2018). Analisis kinerja realisasi anggaran dalam belanja daerah pemerintah probolinggo. 6(September), 26–35.

Makka, H. Al, Saerang, D. P. ., & Elim, I. (2015). Analisis Kinerja Belanja Daerah Dalam Laporan Realisasi Anggaran Pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah di Kota Kotamobagu. Jurnal Berkala Ilmiah Efisiensi, 15(4), 324–333.

Ratnasari, W., & Munawaroh, S. 2019.Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran (Lra) Pada Dinas Sosial Kabupaten Berau. Jemma| Journal of Economic, Management and Accounting, Vol. 2(1).

Saputra, S. C., Suwendra, I. W., & Yudiaatmaja, F. (2016). Analisis Kinerja Keuangan Pemerintah Daerah Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Daerah Di Kabupaten Jembrana Tahun 2011-2014. E-Journal Bisma Universitas Pendidikan Ganesha, 4(1), 1–11.

Sastri, P. I. (2019). Analisis Kinerja Anggaran Belanja Modal Dalam Laporan Realisasi Anggaran (LRA) pada Kantor Dewan Perwakilan Rakyat Daerah Sumatra Utara.

Downloads

Published

2022-11-14

Issue

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

Section

Artikel

License

Copyright (c) 2022 Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.