ANALISIS SISA LEBIH PERHITUNGAN ANGGARAN (SILPA) PADA BAPPEDA KLATEN TAHUN ANGGARAN 2018-2020

The purpose of this study is to find out and understand the growth rate and level of SiLPA financing, as well as to identify and describe the factors causing the occurrence of SiLPA in BAPPEDA Klaten for the 2018-2020 Fiscal Year. To perform an analysis of the Budget Remaining Calculation (SiLPA) measured by the ratio of the growth rate and the ratio of the level offlnancing, as well as to find out the factors causing the occurrence of SiLPA through detailed interviews with informants. The data analysis method used in this research is descriptive analysis. Based on the results of this study, it can be seen that the Budget Remaining Calculation (SiLPA) of BAPPEDA Klaten can be said to be good. This is evidenced by the results of the SiLPA growth rate ratio of BAPPEDA Klaten experiencing fluctuating growth of I% 23.6%, and (1.2)% but it can be said to be positive. And for the SiLPA financing level ratio, it shows an equivalent percentage, namely 1% with good criteria, while for the factors that cause SiLPA, namely due to decreased budget implementation, activities and programs are not executed optimally. the realization of expenditure is smaller than budgeted and, financing receipts greater than the financing expenditure.