Analisis Kinerja Belanja Daerah Dalam Laporan Realisasi Anggaran (LRA) Badan Pengelola Keuangan dan Aset Daerah Kabupaten Sukabumi

Abstract

This study aims to analyze the performance of regional expenditures on the Budg-et Realization Report (LRA) at the Regional Financial and Asset Management Agency of Sukabumi Regency. The research method used is descriptive qualitative analysis technique. The popu-lation in this study is the entire Budget Realization Report (LRA) at the Regional Finan-cial and Asset Management Agency of Sukabumi Regency for the 2018-2020 period. And the sample used is the Budget Realization Report (LRA) for the 2018-2020 period. The sampling method used is nonprobability with purposive sampling technique using data analysis consisting of; Regional Expenditure Variance Analysis, Regional Expenditure Growth Analysis, Regional Expenditure Harmony Analysis, Regional Expenditure Effi-ciency Ratio Analysis. For data collection used are observation, interviews, and docu-mentation. From the results of the study, it was found that the performance of Sukabumi district expenditure in terms of realization was stated to be running well. However, there is still a need for more optimization and improvement in terms of the use of the budget by the Regional Financial and Asset Management Agency.