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All Journal Journal of Research in Social Science and Humanities JUrnal Riset Ilmu Pendidikan
Siregar, Annisa Ramadhani
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Analysis of Spending Performance in the Budget Realization Report (LRA) in Deli Serdang Regency Waldani, Anggi Jumiafitri; Siregar, Annisa Ramadhani; Buulolo, Meriana; Sasmita, Puteri Keshya Adisty; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.796

Abstract

Deli Serdang Regency, as one of the regions with significant economic growth in North Sumatra Province, has an important role in regional development. To achieve the established development goals, effective and efficient regional financial management is needed. One of the important instruments in regional financial management is the Budget Realization Report (LRA). This study aims to analyze spending performance in the Budget Realization Report (LRA) in Deli Serdang Regency. With significant economic growth, effective and efficient regional financial management is needed to achieve the established development goals. LRA serves as a tool for transparency and accountability in the use of public budgets. This study uses quantitative data from the 2019-2022 fiscal year LRA, focusing on spending variance analysis and spending growth analysis. The results of the study show that there is a significant difference between the planned budget and the realization of spending, with challenges in financial management faced. These findings are expected to provide insight to improve the effectiveness and efficiency of regional budget management in the future.
Village Financial Performance Analysis Using Effectiveness, Efficiency, Independence, And Growth Ratios In Dajan Peken Village, Tabanan Regency, 2022-2024 Siregar, Annisa Ramadhani; Nasution, Anggi Pratama; Ramadhan, Puja Rizqy
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.592

Abstract

This study aims to analyze the financial performance of Dajan Peken Village, Tabanan Regency, during the 2022–2024 period using effectiveness, efficiency, independence, and growth ratios. This study uses a quantitative approach with secondary data obtained from the Village Budget (APBDes) realization report. The results show that the effectiveness ratio is in the effective to very effective category, meaning the village is able to consistently realize its revenue targets. However, the efficiency ratio indicates that expenditure management is not optimal because village expenditure tends to approach or exceed revenue in some years. The independence ratio shows a very low level, so the village is still dependent on government transfer funds. Meanwhile, the revenue growth ratio shows a positive trend from year to year, reflecting an increase in the village's fiscal capacity. Overall, the village's financial performance is quite good in terms of effectiveness and growth, but still needs to be improved in terms of efficiency and fiscal independence
Co-Authors , Heriyati Chrisna Anggi Pratama Nasution Buulolo, Meriana Ramadhan, Puja Rizqy Sasmita, Puteri Keshya Adisty Waldani, Anggi Jumiafitri