Analysis of The Financial Performance of Regional Development Planning Agencies (BAPPEDA) A Study in Serang City, Indonesia

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-10-10 DOI:10.54408/jabter.v3i1.238

Muhammad Nawawi, Chandra Prasadhita, Noviyanti Noviyanti

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Abstract

This research aims to assess the Financial Performance of regional development planning agencies (BAPPEDA) Serang City government during 2020-2022. This financial performance measurement is more focused on the budget realization report (LRA). Based on expenditure analysis, namely expenditure compatibility analysis which is divided into direct expenditure and indirect expenditure, expenditure growth analysis, expenditure effectiveness analysis, expenditure efficiency analysis and expenditure variance analysis. The results of the analysis show that the financial performance of the BAPPEDA from 2020-2022 seen from the analysis of expenditure compatibility shows poor financial performance, because the total indirect expenditure is 66% and for direct expenditure is 34%, so it can be said that it has not paid attention to regional development. From the analysis of expenditure growth is said to be good, with an overall value of 5%. Judging from the ratio of the effectiveness of budget use is said to be effective with a total of 96%. Judging from the efficiency ratio, it is said to be efficient with a total of 33%. From the analysis of expenditure variances it is said to be good, with a total overall comparison of 96%. So in this case BAPPEDA has been able to make budget savings.

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地区发展规划机构（BAPPEDA）的财务绩效分析印度尼西亚雪兰市的一项研究

本研究旨在评估 2020-2022 年期间实浪市政府区域发展规划机构（BAPPEDA）的财务绩效。本次财务绩效衡量更侧重于预算实现报告（LRA）。基于支出分析，即支出兼容性分析（分为直接支出和间接支出）、支出增长分析、支出有效性分析、支出效率分析和支出差异分析。分析结果表明，从支出相容性分析中可以看出，2020-2022 年巴布亚新几内亚经济发展署的财务绩效较差，因为间接支出总额占 66%，直接支出占 34%，可以说没有重视地区发展。从支出增长分析来看，可以说是良好的，总值为 5%。从预算使用的有效性比率来看，可以说是有效的，总值为 96%。从效率比率来看，效率高，总值为 33%。从支出差异分析来看，可以说是良好的，总体比较为 96%。因此，在这种情况下，巴布亚新几内亚教育发展计划署能够节省预算。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Journal of Applied Business, Taxation and Economics Research

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