Kajian Ekonomi dan Akuntansi Terapan
Vol. 1 No. 2 (2024): Juni : Kajian Ekonomi dan Akuntansi Terapan (KEAT)

Analisa Realisasi Anggaran Belanja Pada Pemerintah Kota Depok Tahun 2021 – 2022

Mutia Shafa Sejati (Universitas Bina Sarana Informatika)
Sonny Fransisco Siboro (Universitas Bina Sarana Informatika)
Nanda Apriliyani (Universitas Bina Sarana Informatika)
Savika Aulia (Universitas Bina Sarana Informatika)



Article Info

Publish Date
06 Jun 2024

Abstract

When it comes to the management of any institution including the government, the budget and the Budget Realisation Report (BRA) are two important components. For the purpose of evaluating the government's financial performance, the published LRA can provide important information. The LRA financial statements, which show the realisation of revenues, expenditures, and financing, can be used to test the content of the document. The purpose of this study is to determine and evaluate the realisation of the Depok City Government's expenditure budget in 2021-2022. In this study, a descriptive quantitative methodology is used, using analytical methods such as expenditure variance analysis, growth, compatibility, and efficiency. The results of the analysis show that there will be a considerable increase in the expenditure growth ratio in 2022, as well as an increase in expenditure realisation and variance. The Depok City Government has managed its expenditure effectively in this regard.    

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Journal Info

Abbrev

KEAT

Publisher

Subject

Economics, Econometrics & Finance Other

Description

Kajian Ekonomi dan Akuntansi Terapan (KEAT) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, Juni, September, dan Desember. Misi Kajian Ekonomi dan ...