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

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
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 Afreni Hamidah Aini, Syamsi Al-latifatuzzahra, Siti Safira Allya Roosallyn Assyoffa Alvionita, Elvira Amelia, Fazila Aprilia Susilo, Resti Aprilianti, Cindy Ardian Ayu Fitriana, Ardian Ayu Ardita, Negi Asrizal, A Bahrun, Muhammad Farhan Bakhiet, Bakri Muhammad Cyntia Citra Maharani Della Rosalynna Stiadi Desy Kurniawati Dewi Chamidah Edi Nasra Era Nopera Rauzi Erna Irawan, Erna Fahmi Tsani Irsyadi, Fahmi Tsani Friyatmi Friyatmi Heditama, Muhammad Raffi Herlan Sutisna, Herlan Hidayat, Basultan Honni Honni, Honni Ifan Rivaldo Indra Fajar Alamsyah Irma, Tri Wahyuni Iryani Iryani Iryani UNP Iswendi iswendi Khoiriawati, Novi Khusnul Fikriyah Kiki Amelia, Kiki Latunreng, Wahyuddin Lubaba, Abu Lubis, Yulia Haliza Maida, Margarita Claudya Mairizwan, M Marlini, Rahmida Meri Maryati Muswita Muswita Nahrin, Sari Nuralita Nanny Harmani Nasution, Ismail Effendi Nizar, Umar Kalmar Noliea Okatiranti O Parbuntari, Hesty Permatasari, Dian Anggraheni Pernadi, Niza Lian Putra, Ananda Putri, Salsa Yosrika Qomari, Nur Qurata’aini, Faizah Rahmadani, Welni Rahmat Ilham Perdana Rahmayani, Sherly Ramadhani, Andini Novita Rani, Rada Ranny Rachmawati Rd. Dian Herdiana Utama, Rd. Dian Herdiana Rifai Lubis, Rahmat Rinata, Taufik Maulana Rizki, Suci Yulia Rusnel, Azizah Risani Sari, Lisa Permata Sheanny Ocmi Sakti Shofil Fikri Sidiq, Aqil Marsya Soemadi, Rr Anggraini Suryani, Fajar Suryani, Okta Tiana Pustaka, Tiana Utami, Suci Reski Wulandari, elysa Yerimadesi Yerimadesi Yohandri, Y Yuliana Seputraningrum, Yuliana Yusmaita, Eka