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All Journal Jurnal Difusi Indonesian Accounting Research Journal
Dahtiah, Neneng
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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Journal : Indonesian Accounting Research Journal

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Evaluasi Efektivitas Alokasi Anggaran Belanja Daerah 11 Prioritas Pembangunan Jawa Barat Tahun 2022 Rustandi, Sheilla Destia Putri; Dahtiah, Neneng
Indonesian Accounting Research Journal Vol 3 No 3 (2023): Indonesian Accounting Research Journal (June 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v3i3.5221

Abstract

Effectiveness at the regional budget level is very important, because this is to determine the level of achievement of work program results with predetermined targets. The purpose of this research is to analyze how the Effectiveness of Regional Expenditure Budget Allocation towards 11 Development Priorities of West Java. The analytical method used is a quantitative descriptive method, namely by establishing the concept of calculating financial ratios from the realization of the budget contained in the West Java Government Budget Realization Report. The data source used in this study is only secondary data obtained from the Budget Realization Report of West Java Province. The secondary data used is data documentation in the form of information in the form of books, archives, documents, writings, numbers and pictures in the form of reports and information that can support research. The results of the research show that the allocation of regional spending for 11 development priorities in West Java in 2022 is effective in its implementation through infrastructure development programs and activities.
Analisis Faktor- Faktor Penyebab Defisit Anggaran Pendapatan Belanja Daerah (Studi Kasus Pada Pemerintah Kabupaten Bandung Barat Tahun Anggaran 2019-2021) Restu, Indriani; Dahtiah, Neneng
Indonesian Accounting Research Journal Vol 4 No 1 (2023): Indonesian Accounting Research Journal (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v4i1.5223

Abstract

Fiscal policy largely determines the composition of the budget structure prepared by the regional government, namely the APBD. The meaning of the APBD is seen from the efforts and seriousness of the local government when managing regional finances, the amount of revenue power that will be extracted, the direction of the regional spending cycle that is used as the focus, and where the budget deficit will be borne from. The composition of the budget structure compiled by the regional government of West Bandung Regency for the last three years (2019-2021) states that there is an unstable amount in the income budget and expenditure budget regarding its economic development when viewed from its economic growth. This research aims to find out what factors cause the budget deficit and find out the strategy or follow-up of the West Bandung Regency government in tackling the budget deficit problem. This study uses a qualitative case study approach. Data collection used interview techniques with informants as a source of information and information on regional financial annual reports as objects used. Based on the results of the study, there were factors that caused the budget deficit in the West Bandung Regency government, including the adjusted RKPD (Regional Work Plan) and the economic crisis due to shifts in regional expenditure allocations, especially personnel spending.
Co-Authors Afriady, Arif Arry Irawan, Arry Dian Imanina Burhany Muhamad Umar Mai Restu, Indriani Rustandi, Sheilla Destia Putri Sembiring, Etti Ernita Supriatna, Iyeh Suwondo, Sulistia