Analisis belanja daerah pada pemerintah Kabupaten Bandung tahun 2015-2017

Kurniasih, Rita (2019) Analisis belanja daerah pada pemerintah Kabupaten Bandung tahun 2015-2017. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

This description aims to determine the extent of analysis of regional expenditure in the Bandung Regency Government in 2015-2017. This analysis is used to analyze the realization of the absorption of regional expenditure budgets in order to evaluate whether the regional government has used the APBD economically, efficiently, and effectively (value for money). In this study using a descriptive method with a qualitative approach to find out how the analysis of regional expenditure in Bandung Regency in 2015-2017. The data collection techniques used are before the field with financial ratio analysis, and analysis during the field with observation, interviews and literature. The results of this study indicate that the Regional Government Expenditures of Bandung District Government in 2015-2017 are as follows: First, regional expenditure based on analysis of expenditure variance expenditure which is smaller budgeted expenditure whose difference is an average of 85%. Second, based on expenditure growth, the growth of government expenditure in Bandung Regency in 2015-2017 every year always increases by an average of 25%. Third, based on expenditure harmony, the harmony of each regional expenditure is in accordance with the programs / activities that have been budgeted before. Fourth, based on expenditure efficiency ratios, it shows that the regional expenditure of Bandung regency has been partly efficient, seen from the BPK's assessment that the last two years have received WTP (Unqualified Fairness), and some have not been efficient.

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