Value for Money, Activity Ratio, and Growth Ratio Analysis on Regional Government Budget Realization in Gianyar Regency

Fitriani, Ni Gusti Ayu and Wicaksana, Ketut Arya Bayu and Bagiada, I Made (2022) Value for Money, Activity Ratio, and Growth Ratio Analysis on Regional Government Budget Realization in Gianyar Regency. Repositori Politeknik Negeri Bali.

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Abstract

The implementation of regional autonomy through provincial/district fiscal decentralization plans has not been fully able to ex-plore sources of regional income which in the future will support regional success in implementing regional autonomy. Financial data on budget realization written in the Budget Realization Report is not sufficient to provide adequate information regarding the financial performance of an area. The research aims to determine the performance of the Gianyar Regency Government in 2017-2021. The type of research used is descriptive qualitative research. The data used in this study is a secondary data source in the form of the Gianyar Regency Government Budget Realization Report for the 2017-2021 fiscal year which was obtained through semi-structured interviews, observations, and documentation in the field. The data is then analyzed by measuring indicators of value for money, activity ratio, and growth ratio. The results showed that the level of performance of the Gianyar Regency Government on average was in the poor category. Related to the condition of the effectiveness of the absorption of Local Own-source Revenue is less than optimal. In the allocation of regional expenditures, the government tends to prioritize operating expenditures compared to capital expenditures. Although local governments are not capable of increasing revenue growth, the level of Local Own-source Revenue in financing regional expenditures is still relatively low.

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