Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Pada Badan Pendapatan Daerah Kabupaten Bengkalis Tahun Anggaran 2017-2018

Ema Nirwana
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Abstract

The purpose of this research is aimed to analysis financial working performance of Regional Revenue Agencies in Bengkalis Government in Fiscal Year 2017-2018. The data that used in is this research was secondary data from primer source that would get from Annual Report of Regional Revenue Agencies in Bengkalis Government in form of has been collected, procced and also has been audited by Republik Indonesia Financial Audit Agency in Fiscal  2017-2018. The analysis tools were Analysis of APBD Performance through the measurement ratios of financial performance. Specially this risearch used Performance Growth of PAD Analysis, Effectiveness of PAD Analysis, Efficiency of PAD Analysis and then Performance Growth Government Spending and Efficiency of Government Spending Analysis based on LRA, Fiscal 2017-2018. The result of this research conclude that : (1) Based on Performance Growth of PAD Analysis, that showed negative growth. It caused by several economic problem include external and internal Regional Revenue Agencies in Bengkalis Government (2) Seen from Effectiveness of PAD Analysis, the Effectivity of PAD organizing is quite effective for Fiscal 2017 but if we compare  for Fiscal 2018 that showed not effective. (3) Seen from Efficiency of PAD Analysis, the Efficiency of PAD organizing was very efficient for Fiscal 2017-2018. (4) Based on Performance Growth of Government Spending Analysis, that showed the amount of Government Spending has decreased for Fiscal 2017-2018. (5) Seen from Efficiency of Government Spending Analysis, the Efficiency of Government Spending organizing was very efficient for Fiscal 2017-2018. Keyword : Performance APBD Analysis, PAD, Government Spending
本研究的目的是分析2017-2018财年孟加拉政府区域税收机构的财务工作绩效。本研究中使用的数据是来自初级来源的二手数据,这些数据将从Bengkalis政府区域税收机构年度报告中获得,其形式为已收集,处理并已由印度尼西亚共和国金融审计署在2017-2018财年进行审计。分析工具为:通过财务绩效衡量比率对APBD绩效进行分析。本研究采用基于LRA的绩效增长分析、有效性分析、效率分析和政府支出绩效增长分析以及政府支出效率分析(2017-2018财年)。研究结果表明:(1)基于PAD的业绩增长分析,其表现为负增长。这是由Bengkalis政府的外部和内部区域税收机构等几个经济问题造成的。(2)从PAD的有效性分析来看,PAD组织的有效性在2017财年是相当有效的,但如果我们比较2018财年,则显示无效。(3)从PAD的效率分析来看,2017-2018财年PAD的组织效率非常高。(4)根据财政支出绩效增长分析,2017-2018财年财政支出规模有所下降。(5)从政府支出效率分析来看,2017-2018财年政府支出组织效率非常高。关键词:绩效APBD分析,PAD,政府支出
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