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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Enrichment : Journal of Management SENTRI: Jurnal Riset Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial Al-Muhasib: Journal of Islamic Accounting and Finance Jurnal Akuntansi Pajak dan Manajemen
Khoiriawati, Novi
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Al-Muhasib: Journal of Islamic Accounting and Finance

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Analisis SiLPA Sebagai Alat Ukur Pengelolaan APBD pada Dinas Perindustrian dan Perdagangan Kabupaten Blitar Amelia, Fitri; Khoiriawati, Novi
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 2 No. 1 (2022)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v2i1.141

Abstract

Funds and Budget Calculation Excess Remaining (SiLPA) is the difference in funding from the realization of the revenues and expenditures for one period. The existence of SILPA in a period indicates the excess remaining financing in that period. The objective of this research was to analyze the performance of APBD management and found out the causes of SILPA in the period 2016 – 2020. This research was carried out at the Department of Industry and Trade of Blitar Regency using descriptive qualitative methods. Data collection techniques were carried out by observation, interviews, and documentation. The results showed that the performance of APBD management was good and efficient. Meanwhile, the existence of SILPA was due to the efficiency of spending and exceeding income. Keywords : APBD, SiLPA
Co-Authors A'mala, Anisa Khoirun Aini, Ayshifa Nur Andika, Irza Astati, Selfea Dewi denytasari, Rizma Dewi, Aisfitria Riski Dewi Riski eka rahmawati Firdaus, Muhammad Fahrizal Fitri Amelia Khikmah, Putri Lailatul Khoirunisa, Nanda Anggi Kurla, Addiniyah Anis Majalina, Gita Margireta, Ira Anugerah Meika, Dea Muhammad Zainul Abidin, Muhammad Zainul Nabila, Ratna Nada, Ayu Ni’matin Pravitasari, Helga Ayu Ramadhan, Mutiara Lailatul Safitri, Ela Nur Sari, Irma Kurnia Tussa'adah, Fitria Virgia, Clariza Aninda Widiantoro, Dicky Wijaya, Catur Restu Wulansari, Berliana Tri