Noviyanti, Noviyanti (2023) Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah Kota Serang. D3 thesis, UNTIRTA.

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Abstract

Financial Performance Analysis of the Regional Development Planning Agency of Serang City By: Noviyanti This study is to assess the Financial Performance of the Serang City Bappeda for three budget years. In measuring financial performance, it is more focused on the Budget Realization Report (LRA). This financial performance measurement is carried out to determine budget absorption and budget use carried out in activities at the Serang City Regional Development Planning Agency. This study used the Descriptive method. The data source used is Secondary Data. The data collection method is carried out by observation, documentation, and literature study. The results of the analysis show that the financial performance of the Serang City Bappeda from 2020-2022 seen from the analysis of spending compatibility shows poor financial performance because the total indirect expenditure is 66% and 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 effectiveness ratio of budget use, it 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%. The analysis of shopping variance is said to be good, with a total overall comparison of 96%. So in this case Serang City Bappeda has been able to make budget savings. Keywords: Financial Performance, Spending Alignment, Spend Growth, Effectiveness, Efficiency, and Variance.

Item Type:	Thesis (D3)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Nawawi, Muhammad 201601262093
Additional Information:	Analisis Kinerja Keuangan Badan Perencanaan Pembangunan Daerah Kota Serang Oleh : Noviyanti Penelitian ini bertujuan untuk menilai Kinerja Keuangan Bappeda Kota Serang selama 2020-2022. Dalam pengukuran kinerja keuangan ini lebih terfokus kepada Laporan Realisasi Anggaran (LRA). Berdasarkan analisis belanja yaitu analisis keserasian belanja yang terbagi kepada belanja langsung dan belanja tidak langsung, analisis pertumbuhan belanja, analisis efektivitas belanja, analisis efesiensi belanja dan analisis varians belanja. Penelitian ini menggunakan metode Deskriptif. Sumber data yang digunakan adalah Data Sekunder. Metode pengumpulan data dilakukan dengan metode observasi, dokumentasi, dan studi kepustakaan. Hasil Analisis menunjukkan bahwa kinerja keuangan Bappeda Kota Serang dari tahun 2020-2022 dilihat dari analisis keserasian belanja menunjukkan kinerja keuangan yang tidak baik, karena total keseluruhan belanja tidak langsung 66% dan untuk belanja langsung sebesar 34%, sehingga dapat dikatakan belum memperhatikan pembangunan daerah. Dari analisis pertumbuhan belanja dikatakan baik, dengan nilai keseluruhannya sebesar 5%. Dilihat dari rasio efektivitas penggunaan anggaran dikatakan efektif dengan total keseluruhan sebesar 96%. Dilihat dari rasio efesiensinya dikatakan efesiensi dengan total keseluruhan sebesar 33%. Dari analisis varians belanja dikatakan baik, dengan total perbandingan keseluruhannya sebesar 96%. Maka dalam hal ini Bappeda Kota Serang telah mampu melakukan penghematan anggaran.
Uncontrolled Keywords:	Keywords: Financial Performance, Spending Alignment, Spend Growth, Effectiveness, Efficiency, and Variance. Kata Kunci: Kinerja Keuangan, Keserasian Belanja, Pertumbuhan Belanja, Efektivitas, Efesiensi, dan Varians.
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi 05-Fakultas Ekonomi dan Bisnis
Depositing User:	Noviyanti Noviyanti
Date Deposited:	05 Jun 2023 11:22
Last Modified:	05 Jun 2023 11:22
URI:	http://eprints.untirta.ac.id/id/eprint/25040

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