@thesis{thesis,
		author={Julaiha  Siti},
		title ={Analisis Sisa Lebih Penggunaan Anggaran (SILPA) Pada Anggaran Pendapatan Dan Belanja Desa Kecamatan Bengkalis Tahun Anggaran 2021},
		year={2022},
		url={http://eprints.polbeng.ac.id/7229/},
		abstract={This study aims to find out 1) what causes the excess use of the budget in the
village income and expenditure budget in Bengkalis sub-district, 2) how to
allocate excess budget use in the village income and expenditure budget in
Bengkalis sub-district. This research is descriptive research and uses qualitative
method. The results of this study indicate that the cause of SiLPA is due to several
factors, namely 1. The previous year's activities were not carried out (not enough
time), 2. The source of the incoming transfer income budget at the end of the year,
3. There was a remaining supply / remaining activity (development) which was
critical. . And the allocation of the remaining excess of the use of the budget in the
Village Revenue and Expenditure Budget in Bengkalis District, namely 1.
Covering the budget deficit if the realization of income is smaller than the
realization of expenditure. 2. Funding the implementation of follow-up activities
at the expense of direct expenses, 3. Funding other obligations until the end of the
fiscal year has not been carried out, 4. Budgeted for the following year}
		}