Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 3 No. 1 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2023)

Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Daerah Kota Medan

Putri Kemala Dewi Lubis (Universitas Negeri Medan)
Lily Handayani (Universitas Negeri Medan)
Nurika Fahqna Hidayah (Universitas Negeri Medan)



Article Info

Publish Date
30 Jan 2023

Abstract

This study aims to evaluate the performance of the Medan city budget for the 2016-2020 period in terms of spending variance, shopping growth, shopping harmony, shopping efficiency and regional spending to GRDP. This research uses descriptive research with a case study approach because this research seeks to reveal cases, describe and then interpret them by utilizing data based on numbers. The results showed that the budget performance of the Medan City government was generally said to be good. This can be seen from (a) Shopping Variance with an average of 78%, (b) Shopping Growth with an average of 2%, (c) Expenditure Per function realized 92.69%, Operating Expenditure with an average of 39%, Capital Expenditure with an average of 27%, Direct Expenditure with an average of 81% and Indirect Expenditure with an average of 49%, Regional Expenditure Efficiency showing an average of below 100% which is 78%, and Expenditure on GRDP with an average of 3%.

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Journal Info

Abbrev

sintamai

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...