Analisis Efektivitas Dan Efisiensi Anggaran Pendapatan Dan Belanja Daerah Di Kabupaten Kupang Tahun Anggaran 2016-2018

NERDIS, Yuliana (2020) Analisis Efektivitas Dan Efisiensi Anggaran Pendapatan Dan Belanja Daerah Di Kabupaten Kupang Tahun Anggaran 2016-2018. Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

Regional Revenue and Expenditure Budget is an annual regional financial plan which is stipulated based on regional regulations concerning the Regional Expenditure Budget. The formulation of the problems in this study are 1) What is the picture of the Kupang Regency APBD for 2016 to 2018? and 2) What is the level of effectiveness and efficiency of the Regional Revenue and Expenditure Budget in Kupang Regency for the 2016-2018 fiscal year? The objectives of the study are: 1) To determine the overview of the 2016-2018 Kupang Regency APBD. 2) To determine the level of effectiveness and efficiency of the Regional Revenue and Expenditure Budget in Kupang Regency during 2016-2018. This research uses quantitative descriptive analysis techniques with interview and documentation methods. The types of data used in this study are primary data and secondary data. The research method in this research is to use quantitative descriptive analysis. This research is used to collect, process so that other parties can easily get a picture of the object of the research. Quantitative descriptive is done to answer research questions according to the formulation of the problem. The use of descriptive analysis is intended to determine the level of effectiveness and efficiency of regional income and expenditure budgets. From the results of the study it can be concluded that the regional income and expenditure budget of Kupang Regency from 2016 to 2018 has always fluctuated. The regional income and expenditure budget, especially the regional original income from 2016 to 2018, reached an average of 95.60% and regional expenditure from 2016 to 2018 averaged 92.17%. Regional financing for Kupang Regency in 2016 was 99.85%, in 2017 it was 101.61%, and in 2018 it was 99.79%. Thus the average level of effectiveness of regional financing receipts from 2016 to 2018 was 99.43%, the local government of Kupang district has achieved its performance targets well even though there is still a decrease in the percentage level in 2016 and 2018. 2016 was 100%, 2017 was 100%, and in 2018 there was no regional financing expenditure because in 2018 there was a budget deficit of IDR 23,376,131,933.34 and financing receipts of IDR 23,376,131,933.34 means that financing receipts can only cover the deficit expenditure and income budgets Suggestions in this research for the local government of Kupang Regency need to maintain and improve their performance in realizing their income so that the achievement of regional revenue realization can continue to increase and exceed the predetermined targets. The local government of Kabupaten Kupang should improve and maintain performance in the management of regional budgets in particular the Regional Revenue and Expenditure Budget in general. With good performance, the efficiency and effectiveness of income and expenditure will also improve from year to year. The local government of Kabupaten Kupang needs to increase its effectiveness in managing the direct expenditure budget in the following years, so that the achievement of activities and programs in the following year is as expected and achieves its goals.

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