ANALISIS REALISASI ANGGARAN BELANJA PEMERINTAH KOTA BITUNG TAHUN ANGGARAN 2018 – 2022

Abstract

Expenditure realization is an important thing for local governments because it is one of the benchmarks for the performance of government agencies. So it is hoped that the realization of this expenditure must also be optimized as best as possible so that all forms of expenditure are right on target.  The method used is qualitative, where the author explains by describing using words a phenomenon found. The author collected data through interviews with the parties concerned and also used documentation techniques where the author collected documents related to this research in the form of the Bitung City Government LRA for the 2018 - 2022 Fiscal Year. D.  The findings from the research carried out are that according to the expenditure variance analysis, the performance of the Bitung City Government shows good results. In terms of growth, the realization of Bitung City Government spending has fluctuated due to growth and decline in spending. From the results of this research it can be explained that the Bitung City Government spending variance analysis shows a figure of 96.40% so it is considered favorable (favourable variance). The Bitung City Government's spending growth has fluctuated due to the Covid-19 pandemic. In 2019 there was growth with a total of 18.84%, in 2020 there was a decrease of 10.23%, in 2021 there was a bigger decrease than the previous year, namely a total of 23.33% and in 2022 there was another increase with a total of 9, 63%. The compatibility analysis shows that the Bitung City Government carries out its shopping activities. The level of harmony in operating expenditure is 76.67%, while in capital expenditure it is 21.56%. The largest allocation of spending is on goods and services spending which reaches Rp. 250,298,024,864.20. Meanwhile, the efficiency level is at 96.40%, but it is still considered efficient because the City Government is not making budget savings for urgent and unavoidable reasons.

Keywords: Analysis, Expenditures, Realization