Analysis of The Financial Performance of Regional Development Planning Agencies (BAPPEDA) A Study in Serang City, Indonesia
DOI:
https://doi.org/10.54408/jabter.v3i1.238Keywords:
Financial performance, Expenditure coherence and growth, Effectiveness, Efficiency, VarianceAbstract
This research aims to assess the Financial Performance of regional development planning agencies (BAPPEDA) Serang City government during 2020-2022. This financial performance measurement is more focused on the budget realization report (LRA). Based on expenditure analysis, namely expenditure compatibility analysis which is divided into direct expenditure and indirect expenditure, expenditure growth analysis, expenditure effectiveness analysis, expenditure efficiency analysis and expenditure variance analysis. The results of the analysis show that the financial performance of the BAPPEDA from 2020-2022 seen from the analysis of expenditure compatibility shows poor financial performance, because the total indirect expenditure is 66% and for direct expenditure is 34%, so it can be said that it has not paid attention to regional development. From the analysis of expenditure growth is said to be good, with an overall value of 5%. Judging from the ratio of the effectiveness of budget use is said to be effective with a total of 96%. Judging from the efficiency ratio, it is said to be efficient with a total of 33%. From the analysis of expenditure variances it is said to be good, with a total overall comparison of 96%. So in this case BAPPEDA has been able to make budget savings.
Downloads
References
Assidi, B. (2016). Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Klaten Tahun 2008-2012. Jurnal Profita: Kajian Ilmu Akuntansi, 4(5).
Junita, E.H., Animah & Mariadi, Y. (2022). Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah Kota Mataram Tahun 2017-2020. Akbis: Media Riset Akuntansi Dan Bisnis, 6(1).
Liando, G. Y., & Elim, I. (2016). Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran (Lra) Pada Dinas Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kepulauan Sangihe. 2016Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1).
Makka, H. A., Saerang, D. P. E., & Elim, I. (2015). No TitleAnalisis kinerja belanja daerah dalam laporan realisasi anggaran pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah di Kota Kotamobagu. Jurnal Berkala Ilmiah Efisiensi, 15(4).
Marjan, S. (2015). Akuntansi Keuangan Daerah Berbasis Akrual. Pustaka Rahmat. Bandung.
Mardiasmo. (2018). Otonomi & Manajemen Keuangan Daerah. Penerbit Andi. Yogyakarta.
Moleong, L. J. (2018). Metodologi penelitian kualitatif (30th ed.). Remaja Rosdakarya. Bandung.
Ratmono, D. & Solihin, M. (2015). Akuntansi keuangan daerah : berbasis akrual. UPP STIM YKPN. Yogyakarta.
Runjung, R. M. R. P. K., Primastuti, A & Riswati. (2022). Analisis Tingkat Rasio Kemandirian Keuangan Daerah Dan Pertumbuhan Keuangan Pemerintah Kota Bandung Provinsi Jawa Barat. JEKP (Jurnal Ekonomi Dan Keuangan Publik), 9(2), 96–111.
Saputra, E., Latif, I.N & Haryadi, R.M. (2020). Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Dinas Energi Dan Sumber Daya Mineral Provinsi Kalimantan Timur. Jurnal Manajemen Dan Akuntansi (JMA), 9(2).
Sari, I., Asaari, M., & Hidayah, I. S. N. (2021). Analisis Kinerja Keuangan Pemerintah Daerah Kota Tangerang Selatan Tahun 2010-2019. Proceeding Seminar Nasional & Call For Papers.
Sijabat, M.Y., Saleh, C & Wachid, A. (2014). Analisis Kinerja Keuangan Serta Kemampuan Keuangan Pemerintah Daerah Dalam Pelaksanaan Otonomi Daerah (Studi pada Dinas Pendapatan Daerah dan Badan Pengelola Keuangan dan Aset Daerah Kota Malang Tahun Anggaran 2008-2012). Administrasi Publik, 2(2).
Susanto, H. (2019). Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pemerintah Daerah Kota Mataram. Distribusi - Journal of Management and Business, 7(1), 81–92.
Tantri, S.N & Irmawati, P. (2018). No TitleAnalisis Kinerja Anggaran Belanja Pada Dinas Kebudayaan Daerah Istimewa Yogyakarta Tahun 2012 – 2016. Jati: Jurnal Akuntansi Terapan Indonesia, 1(1).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Muhammad Nawawi, Chandra Prasadhita, Noviyanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
