Analysis of Regional Expenditure in the Government for the 2020 Financial Year

Dyah Mutiarin, Misran Misran, Dicky Izmi Syahputra

Abstract


This study aims to find out the analysis of local government spending in DKI Jakarta Special Region of Yogyakarta, Banda Aceh City, Papua, West Papua for the 2020 Fiscal Year in managing the 2018-2020 regional budget. This research is descriptive. The results of the study show that the spending variance of the Regional Government Expenditures (DKI Jakarta, DIY, Banda Aceh City, Papua, and West Papua) in 2018-2020 is an average of 25.5% -27.7% included in the favorable category variance because the realization of expenditure does not exceed the set budget. Furthermore, from the Harmony Ratio, most regional expenditures are allocated for Operational Expenditures. The average operating expenditure in 2018-2020 is 33.35%, while capital expenditure is 40.16%. The average is taken from the percentage of the five regional governments, and the Regional Expenditure Efficiency Ratio shows that the realization of the expenditure budget never exceeds the budget. The average efficiency ratio is 2018-2020 is 80.88%. This shows that the five regional governments are pretty efficient in making savings or spending efficiency.


Keywords


Financial Performance; Regional Spending; Cost Management.

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References


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Galí, J., López-Salido, J. D., & Vallés, J. (2007). Understanding the effects of government spending on consumption. Journal of the European Economic Association, 5(1), 227–270. https://doi.org/10.1162/JEEA.2007.5.1.227

Garrett, G., & Mitchell, D. (2001). Globalization, government spending, and taxation in the OECD. European Journal of Political Research, 39(2), 145–177. https://doi.org/10.1023/A:1011043120145

Gorahe, Irdha Anisyah Marsudi Masinambow, V., & Engka, D. (2014). Analisis Belanja Daerah dan Faktor-Faktor Yang Mempengaruhinya di Provinsi Sulawesi Utara. Jurnal Berkala Ilmiah Efisiensi, 14(3), 1–12.

Harliza, T., & Anitasari, M. (2017). Analisis Belanja Daerah Kabupaten/Kota Di Bengkulu. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 5(2), 133–140. https://doi.org/10.37676/ekombis.v5i2.382

Haryanto, T. P. (2013). Pengaruh Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Kabupaten/Kota Di Provinsi Jawa Tengah Tahun 2007-2011. Economics Development Analysis Journal, 2(3), 148–158. https://doi.org/10.15294/edaj.v2i3.1989

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Sari, M., Syechhalad, M. N., & Majid, S. A. (2016). Pengaruh Investasi, Tenaga Kerja Dan Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Indonesia. Jurnal Ekonomi Dan Kebijakan Publik Indonesia, 3(2), 109–115.

Suhaedi, W. (2019). Analisis Belanja Daerah. Jurnal Riset Akuntansi Aksioma, 18(2), 63.




DOI: http://dx.doi.org/10.22441/jimb.v9i1.15448

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