Amelia, Siti (2022) ANALISIS KINERJA BELANJA DAERAH DALAM LAPORAN REALISASI ANGGARAN (LRA) BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN SUKABUMI. JAZ:Jurnal Akuntansi Unihaz, 5 (1). pp. 76-84. ISSN 2620-8555
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Abstract
This study aims to analyze the performance of regional expenditures on the Budg-et Realization Report (LRA) at the Regional Financial and Asset Management Agency of Sukabumi Regency. The research method used is descriptive qualitative analysis technique. The popu-lation in this study is the entire Budget Realization Report (LRA) at the Regional Finan-cial and Asset Management Agency of Sukabumi Regency for the 2018-2020 period. And the sample used is the Budget Realization Report (LRA) for the 2018-2020 period. The sampling method used is nonprobability with purposive sampling technique using data analysis consisting of; Regional Expenditure Variance Analysis, Regional Expenditure Growth Analysis, Regional Expenditure Harmony Analysis, Regional Expenditure Effi-ciency Ratio Analysis. For data collection used are observation, interviews, and docu-mentation. From the results of the study, it was found that the performance of Sukabumi district expenditure in terms of realization was stated to be running well. However, there is still a need for more optimization and improvement in terms of the use of the budget by the Regional Financial and Asset Management Agency.
Item Type: | Article |
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Uncontrolled Keywords: | Performance Analysis, Spending, Budget Realization Reports. |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | Perpus ID UMMI |
Date Deposited: | 03 Mar 2023 01:47 |
Last Modified: | 03 Mar 2023 01:47 |
URI: | http://eprints.ummi.ac.id/id/eprint/3077 |
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