ANALISIS KINERJA BELANJA PADA KANTOR DESA SEBUNTAL KEC. MARANG KAYU KAB. KUTAI KARTANEGARA

Tutik Septiningsih1 Titin Ruliana2, Rina Masithoh Haryadi3

Abstract


The purpose in this study is a.) Knowing and analyzing the shopping performance of Sebuntal village office is reviewed from the analysis of spending growth in 2018 – 2019, b.)  Knowing and analyzing spending performance at Sebuntal Village Office reviewed efficiency ratio in 2018 – 2019, c.) Knowing and analyzing shopping performance at Sebuntal Village Office is reviewed from variant analysis in 2018 – 2019, d.) Knowing and analyzing spending performance is reviewed from shopping compatibility analysis consisting of operational expenditure ratio and capital expenditure ratio at Sebuntal Village office in 2018 - 2019. The basis of the theory used is the basis of the theory concerning public sector accounting, spending performance, budget realization reports, regional expenditure budget, public sector budgets and expenditure analysis. The analysis tool used is a shopping analysis consisting of shopping growth analysis, efficiency ratio, variant analysis and shopping compatibility analysis. The results of the analysis announced can be known that a) The performance of spending in fiscal year 2018 - 2019 is reviewed from the analysis of spending growth at the Sebuntal Village Office in Marang Kayu sub-district is classified as negative with the criteria dropped due to the realization report of the 2018 budget and below the report has not been compiled based on the correct budget realization report. b) Spending performance in fiscal year 2018 - 2019 is reviewed from the efficiency ratio in Sebuntal Village Office of Marang Kayu SubDistrict is relatively efficient because Sebuntal Village Office is able to manage its finances. c) The spending performance in fiscal year 2018 - 2019 is reviewed from the analysis of shopping variants at the Sebuntal Village Office in Marang Kayu SubDistrict is quite good, with the realization of spending smaller than the budget. d) Shopping performance in 2018 - 2019 is reviewed from the shopping compatibility analysis at the Sebuntal Village Office in Marang Kayu SubDistrict is quite compatible.


Keywords


Shopping Performance and Budget Realization Report

Full Text:

PDF

References


Anonim. Pemerintah Republik Indonesia. 2010. Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan. Jakarta.

. Peraturan Pemerintah Republik Indonesia Nomor 58 Tahun 2005. Pengelolaan Keuangan Daerah.

Depdagri. 2013. Kepmendagri Nomor 64 Tahun 2013. Jakarta.

Depdagri.2002. Kepmendagri Nomer 690.900-237. 1996. Jakarta

Mahmudi. 2016. Analisis Laporan Keuangan Pemerintah Daerah. Edisi Ketiga. Yogyakarta: UUP STIM YKPN.

Mahmudi. 2019. Analisis Laporan Keuangan Pemerintah Daerah. Edisi Empat. Yogyakarta: UUP STIM YKPN.

Sujarweni, V Wiratna. 2015. Akuntansi Sektor Publik. Yogyakarta: Pustaka Baru Press


Refbacks

  • There are currently no refbacks.