Mariana, Lina (2017) ANALISIS LAPORAN REALISASI ANGGARAN BELANJA SEBAGAI PENGAMBILAN KEPUTUSAN DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PERIODE BERIKUTNYA PADA DINAS PENDIDIKAN DAN DINAS KESEHATAN KOTA. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana realisasi belanja pada SKPD Dinas Pendidikan dan SKPD Dinas Kesehatan Kota Surabaya Tahun 2013-Tahun 2016 dan bagaimana Laporan Realisasi Anggaran khususnya realisasi belanja dapat membantu Tim Anggaran Pemerintah Daerah (TAPD) BPKPD dalam pengambilan keputusan. Penelitian ini merupakan penelitian deskriptif kuantitatif yaitu penelitian yang berusaha untuk menuturkan pemecahan masalah yang ada sekarang dengan menggunakan angka, mulai dari pengumpulan data, penafsiran terhadap data tersebut serta penampilan dari hasilnya. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan teknik dokumentasi. Data yang digunakan adalah data sekunder berupa Laporan Realisasi Anggaran Belanja SKPD Dinas Pendidikan dan SKPD Dinas Kesehatan Kota Surabaya Tahun 2013-Tahun 2016. Setelah melakukan analisis, hasil penelitian menunjukkan bahwa (1) Realisasi Anggaran Belanja SKPD Dinas Pendidikan Kota Surabaya secara umum dikatakan baik. Hal ini dibuktikan (a) Varians Belanja Daerah rata-rata di bawah 100%, (b) Pertumbuhan Belanja Daerah mengalami pertumbuhan rata-rata 9,07%, (c) Keserasian Belanja Daerah dapat dikatakan bahwa SKPD Dinas Pendidikan Kota Surabaya mengalokasikan sebagian besar anggaran belanjanya untuk Belanja Tidak Langsung rata-rata 68,95% dibandingkan dengan Belanja Langsung rata-rata 31,06%, (d) Efisiensi Belanja Daerah menunjukkan rata-rata di bawah 100%, (2) Realisasi Anggaran Belanja SKPD Dinas Kesehatan Kota Surabaya secara umum dikatakan baik. Hal ini dibuktikan (a) Varians Belanja Daerah rata-rata di bawah 100%, (b) Pertumbuhan Belanja Daerah mengalami pertumbuhan rata-rata 13,12%, (c) Keserasian Belanja Daerah dapat dikatakan bahwa Dinas Kesehatan Kota Surabaya mengalokasikan sebagian besar anggaran belanjanya untuk Belanja Tidak Langsung rata-rata 22,30% dibandingkan dengan Belanja Langsung rata-rata 77,70%, (d) Efisiensi Belanja Daerah menunjukkan rata-rata di bawah 100%.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Realisasi, APBD |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis |
| Depositing User: | Ali Mustofa |
| Date Deposited: | 01 Sep 2001 16:57 |
| Last Modified: | 01 Sep 2001 16:57 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/41426 |
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