Analysis of Expenditure Performance in the Budget Realization Report (Study in Banda Aceh City 2019-2022)

Abstract

Abstract:The Budget Realization Report (LRA) is an accountability report published by the regional government to assess the financial performance of expenditure in one budget year. This research aims to analyze expenditure performance in the Budget Realization Report (Study in Banda Aceh City 2019-2022). The analytical method used in this research is a quantitative descriptive method with the data source used is secondary data. This research uses spending variance analysis (difference in spending), spending growth analysis, shopping harmony analysis and shopping efficiency analysis. Based on the research that has been carried out, it is concluded that the expenditure performance in the Banda Aceh city budget realization report seen from the expenditure variance analysis has shown efficient financial performance in managing the regional budget because the realization of regional expenditure does not exceed the predetermined budget limit. The analysis of spending growth in the Banda Aceh city government in 2019-2022 is efficient, this shows that the Banda Aceh city government has efficiently utilized the spending budget so that spending growth is getting better. Analysis of the harmony of expenditure on expenditure realization shows results that are not balanced between the operating expenditure budget and the capital expenditure budget, where the Banda Aceh city government prioritizes budget allocation for personnel expenditure and goods expenditure. The analysis of spending efficiency on the realization of Banda Aceh city government spending in 2019-2022 regarding the government's spending capacity from 2019-2022 is less efficient as proven by the average analysis carried out reaching 92.52%.