Tantri Amalinda (2021) Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Dewan Perwakilan Daerah Tahun Anggaran 2017-2020. S1 thesis, Universitas Muhammadiyah Yogyakarta.
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Abstract
The purpose of this research was to determine the results of the expenditure performance of the DPD RI for the financial year 2017-2020. Evaluating expenditures performance can be seen from the condition of the DPD RI budget realization report which is analyzed using the ratio of variance (difference) expenditure, spending growth analysis, analysis of expenditure harmony, efficiency and effectiveness ratio. The data analysis method used in this research is descriptive analysis. Based on the results of the research, it can be seen that the expenditures performance is good. This is evindenced by the result of a good expenditure of variance analysis because the average is -5,1%, the negative percentage proves that there is savings. Spending growth analysis occurs fluctuating growth of 9%, 13,98%, 0,8%, and -8,7%, but it can be said to be positive. The analysis of expenditure harmony shows disharmony because DPD RI is more focused on operational expenditure. The average operational expenditure is 92,11% while non-operational expenditure is 6,5%, for capital expenditure is 1,19% and unexpected expenditure is 0,09%. DPD RI has done efficiency and effectiveness because the results of the efficiency analysis show the average value is 95%, and the effectiveness results show the average value of 98.58% which indicates that DPD RI has succeeded in achieving its spending targets.
Item Type: | Thesis (S1) |
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Divisions: | Program Vokasi > Akuntansi D3 |
Depositing User: | Unnamed user with email robi@umy.ac.id |
Date Deposited: | 15 Dec 2021 01:59 |
Last Modified: | 15 Dec 2021 02:03 |
URI: | https://etd.umy.ac.id/id/eprint/5357 |