Analisis Kinerja Anggaran Belanja Pada Dinas Kebudayaan Daerah Istimewa Yogyakarta Tahun 2012 – 2016

Tantri, Sakina Nusarifa; Irmawati, Putri

doi:10.18196/jati.010103

Cited by 3 publications

(7 citation statements)

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“…Selanjutnya menurut Sumenge (2013:75) mengatakan bahwa anggaran pemerintah berhubungan dengan proses penentuan jumlah alokasi dana untuk setiap program atau bidang dan aktivitas dalam satuan moneter yang menggunakan dana milik masyarakat. Lebih lanjut Tantri & Irmawati (2018) mengemukakan bahwa pada dasarnya anggaran publik adalah dokumen yang berisi estimasi kinerja, yang memuat penerimaan dan pengeluaran yang dinyatakan dalam ukuran moneter yang akan dicapai pada periode waktu tertentu dan dilengkapi data periode sebelumnya sebagai wujud pengendalian dan penilaian kinerja.…”

Section: Pendahuluan *unclassified

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Effectiveness, Efficiency of Spending and Health Office Strategy in Overcoming Stunting in Maluku

Tappa,

Metekohy,

Matitaputty

et al. 2023

daengku j. hum. soc. sci. innov.

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The stunting rate in Maluku has increased from 2016 to 2018. This prompted the local government to issue a handling policy. The consequence is the budget allocation to accelerate the reduction of stunting rates. However, appropriate strategies are also needed to achieve this goal so that the existing budget is used effectively and efficiently. This study first aims to analyze the level of expenditure variance, expenditure growth, expenditure effectiveness and efficiency. Second, to describe the progress of stunting handling and recommend priority strategies in the prevention. This research uses a mixed-method approach with a type of concurrent triangulation design. Quantitative data is obtained from financial reports and questionnaires, while qualitative data is obtained through interviews, documents and field notes during the study. After the data was collected, variance, growth, effectiveness and efficiency of expenditure and strategy analysis were conducted. The results showed that the budget for handling stunting in the health Office fluctuates yearly but tends to decrease. The variance of expenditure is classified as good, as well as the effectiveness of expenditure is still quite good. Expenditures for handling stunting are also very efficient, which reduces the stunting rate. This can be seen in the stunting rate 2019 of 30.38 to 26.10 in 2022.

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Section: Pendahuluan *unclassified

“…Sari, Mintarti, and Pattisahusiwa 2018;Sianturi, et, al. 2021;Sitompul 2016;Sumenge 2013;Mulvita Suriatman and Syamsul 2021;Tantri and Irmawati 2018). Begitu pula dengan peneltian tentang stunting yang banyak dilihat dari segi kesehatan, penyebab serta penanganannya seperti (Apriluana and Fikawati 2018;N.…”

Section: Pendahuluan *unclassified

Effectiveness, Efficiency of Spending and Health Office Strategy in Overcoming Stunting in Maluku

Tappa,

Metekohy,

Matitaputty

et al. 2023

daengku j. hum. soc. sci. innov.

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“…Pada tahun 2015 tingkat efektivitasnya 97,79 persen, tahun 2016 turun menjadi 95,05 persen, tahun 2017 naik 97,02 persen, tahun 2018 mengalami penurunan sampai 91,65 persen, tahun 2019 naik lagi menjadi 94,27 persen. Namun, rerata pelaksanaan anggarannya sudah masuk pada kriteria efektif (Nusarifa Tantri & Irmawati, 2018;Panggabean et al, 2020;Prasetyo & Nugraheni, 2020;Pratama & Pikri, 2020;Rampengan et al, 2016;Sumenge, 2013)…”

Section: Hasil Tingkat Efektivitas Belanja DI Bappeda Provinsi Sulawe...unclassified

“…Kemudian, pada tahun 2018 dan 2019 pencapaiannya mengalami penurunan yaitu 49,99 persen dan 57,75 persen keduanya masuk dalam kriteria sangat efisien. Artinya, secara rerata selama lima tahun efisiensi belanja sangat mendekati kualifikasi sangat efisien (Nusarifa Tantri & Irmawati, 2018;Panggabean et al, 2020;Prasetyo & Nugraheni, 2020;Pratama & Pikri, 2020;Rampengan et al, 2016;Sumenge, 2013).…”

Section: Tingkat Efisiensi Belanja DI Bappeda Provinsi Sulawesi Tengahunclassified

Efektivitas dan Efisiensi Belanja di Bappeda Provinsi Sulawesi Tengah

Suriatman

Syamsul

2021

J Sin Man

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Penelitian ini bertujuan untuk mengevaluasi tingkat efektivitas dan efisiensi belanja pada Badan Perencanaan Pembangunan Daerah (Bappeda) Provinsi Sulawesi Tengah. Jenis penelitian ini adalah penelitian deskriptif. Metode pengumpulan data menggunakan dokumentasi. Data yang dianalisis adalah data anggaran dan realisasi belanja periode 2015-2019. Berdasarkan hasil analisis menunjukkan bahwa rata-rata tingkat efektivitas belanja daerah lebih dari 90 persen, artinya masuk dalam kriteria efektif. Sedangkan tingkat efisiensi belanja rata-rata di atas 60 persen dinilai sangat efisien. Kemudian dari sisi pertumbuhan efektivitas lima tahunan di Bappeda Provinsi Sulawesi Tengah dapat dikatakan cukup berbeda dari periode ke periode. Begitu pula dalam hal efisiensi belanja, tampaknya juga sedikit berbeda dari tahun ke tahun. Namun secara keseluruhan pemanfaatan anggaran di Bappeda Provinsi Sulawesi Tengah cukup baik. Hasil analisis ini berguna sebagai sumber acuan bagi pengambil kebijakan guna meningkatkan efektivitas dan efisiensi belanja di masa mendatang. Selain itu, penelitian ini juga diharapkan dapat memperkaya referensi dalam pengembangan penelitian selanjutnya.

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“…53 of 2015 concerning Technical Guidelines for Performance Agreements, performance reporting and procedures for performance reports of government institutions (Junita et al, 2022). LRA is a component of government financial statements that provides information about the realization and budget of the reporting entity on a comparable basis for a certain period (Ratmono & Solihin, 2015;Tantri & Irmawati, 2018). In this case it is very important for Bappeda to carry out various analytical determinations in the use of the budget and also expenditures in its institution.…”

Section: Introductionmentioning

confidence: 99%

Analysis of The Financial Performance of Regional Development Planning Agencies (BAPPEDA) A Study in Serang City, Indonesia

Nawawi,

Prasadhita,

Noviyanti

2023

JABTER

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This research aims to assess the Financial Performance of regional development planning agencies (BAPPEDA) Serang City government during 2020-2022. This financial performance measurement is more focused on the budget realization report (LRA). Based on expenditure analysis, namely expenditure compatibility analysis which is divided into direct expenditure and indirect expenditure, expenditure growth analysis, expenditure effectiveness analysis, expenditure efficiency analysis and expenditure variance analysis. The results of the analysis show that the financial performance of the BAPPEDA from 2020-2022 seen from the analysis of expenditure compatibility shows poor financial performance, because the total indirect expenditure is 66% and for direct expenditure is 34%, so it can be said that it has not paid attention to regional development. From the analysis of expenditure growth is said to be good, with an overall value of 5%. Judging from the ratio of the effectiveness of budget use is said to be effective with a total of 96%. Judging from the efficiency ratio, it is said to be efficient with a total of 33%. From the analysis of expenditure variances it is said to be good, with a total overall comparison of 96%. So in this case BAPPEDA has been able to make budget savings.

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Analisis Kinerja Anggaran Belanja Pada Dinas Kebudayaan Daerah Istimewa Yogyakarta Tahun 2012 – 2016

Cited by 3 publications

References 0 publications

Effectiveness, Efficiency of Spending and Health Office Strategy in Overcoming Stunting in Maluku

Effectiveness, Efficiency of Spending and Health Office Strategy in Overcoming Stunting in Maluku

Efektivitas dan Efisiensi Belanja di Bappeda Provinsi Sulawesi Tengah

Analysis of The Financial Performance of Regional Development Planning Agencies (BAPPEDA) A Study in Serang City, Indonesia

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