Analisis Realisasi Belanja Daerah pada Pemerintah Kota Tegal tahun Anggaran 2018-2021

Authors

  • Lisa Listiani Politeknik Negeri Jakarta
  • Herbirowo Nugroho Politeknik Negeri Jakarta

Abstract

This research aims to analyze and interpret the financial performance of the Tegal City Government for the period 2018-2021, measured using variance analysis of expenditures, expenditure growth analysis, economic ratios, and efficiency ratios. The research adopts a qualitative descriptive method with documentation techniques for data collection. The data used in this study are secondary data in the form of budget realization reports of the Tegal City Government for the years 2018-2021.
The research findings indicate that the financial performance of the Tegal City Government, when measured using variance analysis of expenditures, shows a favorable difference as regional spending did not exceed the budget target. Furthermore, the expenditure growth analysis shows both positive and negative growth rates. The economic ratio calculations reveal satisfactory results, suggesting that the Tegal City Government has not fully maximized its expenditure targets, as the percentage indicates 80-90%. The efficiency ratio experienced both increases and decreases. Overall, the actual budget realization of the Tegal City Government did not meet its targets. The low realization of budget expenditures in Tegal City could be attributed to several factors, including inadequate planning, stalled projects, policies, and low realization in unforeseen expenditure categories

Additional Files

Published

2024-04-30