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Journal : JAKBS

Peranan Analisis Varians Dalam Pengendalian Dana Penanganan Fakir Miskin Dibidang Perlindungan Dan Jaminan Sosial (Studi Kasus Dinas Sosial Kabupaten Bogor) Safira, Safira; N.A. Rumiasih; Muhammad Nur Rizqi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 1 (2026): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Addressing poverty is a priority in social welfare development in Bogor Regency. To support this program, the government allocates funds through the Bogor Regency Social Service, particularly in the area of Social Protection and Security. However, the effectiveness of budget management is often questioned due to discrepancies between budget plans and their realization. This study aims to analyze the role of variance analysis in controlling funds for the handling of the poor in order to improve the efficiency and accountability of budget management. This study uses a qualitative approach with descriptive methods, and applies variance analysis techniques to budget and realization data at the Bogor Regency Social Service during the 2022–2024 period. Data was obtained through documentation and interviews. The results of the study show that for three consecutive years, the budget realization was always below the budget ceiling with a positive (favorable) variance, amounting to 9% (2022), 6% (2023), and 4% (2024), respectively. This difference was due to efficiency in the use of funds, not because of obstacles in program implementation. These findings indicate that variance analysis can be used as an effective control tool in identifying budget differences, evaluating fund management performance, and providing a basis for improving the planning of the following year's budget. This study also provides practical contributions to government agencies in improving the transparency and accountability of public financial management, as well as serving as a reference in the application of budget evaluation methods in the social sector.
Co-Authors Abdul Rahman Adrian Adrian Afandi, Benny Agus Bahtiyar, Muhammad Rifal Agusti, Mufida Dwi Ahadiah Agustina Aini, Rukmi Nur Ali, Sitti Aminah Amam, Amam Anawati, Sri Anna Lewi Santoso Annawaty Annawaty, Annawaty Anugrah, Akhmad Rifky Setya Apriana, Dhea Resky Ardivan, Marcel Asrida Asrida, Asrida Ayling Sanjaya Badruzzaman, Jabar Dewi Suratiningsih Dewi, Febriana Mulya Djohan, Sjamsu Dudiarti, Diah Dwiyanti , Selfin Eko Suyanto Erna Setiany Gian Villany Golwa Gumilar, Rangga Prebawa Hadi, Putra Pratomo Hadijah Hadijah Handini , Witri Hardilina, Hardilina Hari Setiyawati HARIYANTO HARIYANTO Hartin, Siti Sofia Hazira, Hazira Hidayanti, Nur Fitri hidayat, dwi taufik Hikamah, Siti Roudlotul Hutbah, Hutbah I Dewa Putu Nyeneng I Gusti Ayu Arwati Ibrahim, Sitti Mardia Ingrat, Intan Wahid Insani, Fitra Sawfla Karim, Elfhy Yanti Karimuna, Siti Rabbani La Kamisi, Haryati Lahata, Astid Pratiwi Liambo, Putri Yuliyanti Maharani, Keisya Amalia Meliyawati, Meliyawati Mentary, Putri Muhammad Hassan Massaty, Muhammad Hassan Muhammad Nur Rizqi Mukhlishin, Mukhlishin N. A. Rumiasih Nabiilah, Rifdah Neisya, Shava Netty Herawati Nizar, Zahwa Nur Ain Nur Hidayat Nurhalisa, Nurhalisa Nurjanana Nurjanana Nurlizawati, Nurlizawati Nurmiati Nurmiati Pamessangi, Andi Arif Pattinasrani, Merlyn Vitaloka Pradita, Bagas Pratiwi, Riri Puji Rahayu Puspita, Dea Putra, H. Alfan Putra, Muh. Fadil Pratama Putri, Armelia Putri, Indah Prihandini Utami Rabbi, Athaya Rachmawati, Annisa Noor Raden Mohamad Herdian Bhakti Rahmin, Ririn Ali Rusmawan Rusmawan, Rusmawan Saad, Rahmiyani Sabara, Mega Saing, Zubair Sakti, Clariza Garda Sari, Bulan Sari, Wika Purnama Selfia, Siti sherly sherly Shinta Melzatia Siti Choiriah Siti Rabbani Karimuna Slamet Kurniawan Fahrurozi Sugiarti Sugiarti Suharmadi Suharmadi Sunarto Amus Syair, Wika Purnama Syaugy, Muhammad Tappo, Liberty Mendila Tia, Sarni Titdoy, Dewi Toto Suharto Udin, Similanti Umi Nurjanah, Umi Wati, Galuh Rachma Wiwit Suprihatiningsih Yanti Karim, Elfhy Yanti, Wa Ode Yudhi Herliansyah Yulius Hari