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I Gusti Ayu Purnamawati
Universitas Pendidikan Ganesha, Indonesia
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Pertumbuhan dan Efektivitas Realisasi Anggaran Belanja pada Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng Ni Nengah Putri Yani; I Gusti Ayu Purnamawati; Gede Adi Yuniarta
Bali Membangun Bali: Jurnal Bappeda Litbang Vol 6 No 3 (2025): Desember 2025
Publisher : Badan Riset dan Inovasi Daerah Provinsi Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51172/jbmb.v6i3.475

Abstract

Purpose: The research aims to analyze the growth and effectiveness of budget realization at the Public Works and Spatial Planning Agency (Dinas Pekerjaan Umum dan Tata Ruang) of Buleleng Regency during the 2020–2024 period, as well as identify the factors that influence it and the efforts made to improve performance. Research methods: The study employed a descriptive quantitative method using growth and effectiveness ratio analyses based on the Budget Realization Report, supported by interview data. Findings: The growth of budget realization fluctuated throughout the 2020–2024 period. A significant decline occurred from 2021 to 2023, reaching –49% (a very low category), primarily due to decreases in both capital and operational expenditures. Meanwhile, the effectiveness analysis revealed that the level of budget realization varied across expenditure types. Operational expenditures (employees, goods and services, and grants) were categorized as effective, with an average realization rate above 90%, while capital expenditures showed relatively lower effectiveness, ranging from 51% (ineffective) to 88% (fairly effective). Implication: These findings indicate that the budget management of PUTR Buleleng has been well implemented in operational aspects, but still requires improvement in optimizing capital expenditures. The main influencing factors include: inadequate planning, procurement processes, and delays in tender.
Integrating Ethics to Heart: Between Bureaucratization and Democratic Accountability on Government Auditor I Gusti Ayu Purnamawati; Komang Fridagustina Adnantara
Bali Membangun Bali: Jurnal Bappeda Litbang Vol 6 No 3 (2025): Desember 2025
Publisher : Badan Riset dan Inovasi Daerah Provinsi Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51172/jbmb.v6i3.477

Abstract

Purpose: This study analyzes the ethics and professionalism of government auditors of the Financial and Development Supervisory Agency of the Bali Provincial Representative Office. Research methods: The total sample of 65 people. This study employs a quantitative approach, utilizing a questionnaire with a 1-5 Likert scale for data collection. The analysis model uses Structural Equation Modeling. Findings: The study results indicate that professional ethics, education, and experience greatly influence the professionalism of government auditors. Suppose the government and institutions can implement measures to prevent fraud and budget irregularities early. In that case, clean, transparent, and accountable budget implementation principles can be implemented properly and comprehensively. Implication: Although public sector control has been largely overlooked in political theory, Aristotle, John Stuart Mill, and Max Weber emphasized the importance of the audit function to ensure that the power of public administration is not too broad, highlighting various aspects to shape its character. The Financial and Development Supervisory Agency will be effective if it carries out its functions and authorities properly and monitors and internally reports any deviations in budget implementation in the government and institutions.
Co-Authors Gede Adi Yuniarta Komang Fridagustina Adnantara Ni Nengah Putri Yani