Analisis Laporan Realisasi Anggaran Belanja Pada Dinas Pariwisata, Kebudayaan, Kepemudaan, dan Olahraga Kabupaten Bengkalis
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Institusion
Politeknik Negeri Bengkalis
Author
Dewita, Rizka
Subject
562 Akuntansi
Datestamp
2021-09-04 15:10:43
Abstract :
This research aims to analyze budget of the expenditure budget at the Bengkalis Regency Tourism Office for the 2017 to 2019 Fiscal Years as measured by spending variance analysis, expenditure growth analysis, expenditure balance analysis by looking at the harmony of operation expenditure and capital expenditure, as well as spending efficiency ratio analysis. The data used is secondary data in the form of the 2017 to 2019 Bengkalis Regency Tourism Office Budget Realization Report. The data collection techniques used in this report is documentation. The method of data analysis in this thesis report uses a quantitative descriptive approach by analyzing regional spending. After conducting the analysis, the results of the report show (1) The analysis of the variance of expenditure on an average of 87.92%, (2) The analysis of expenditure growth has decrease rapidly from positive to negative, (3) the analysis of expenditure balance consists of analysis of Operation Expenditure with an average of 75.58% and Capital Expenditure analysis with an average of 24.41 % and (4) an average efficiency ratio of 87.92%
This research aims to analyze budget of the expenditure budget at the Bengkalis Regency Tourism Office for the 2017 to 2019 Fiscal Years as measured by spending variance analysis, expenditure growth analysis, expenditure balance analysis by looking at the harmony of operation expenditure and capital expenditure, as well as spending efficiency ratio analysis. The data used is secondary data in the form of the 2017 to 2019 Bengkalis Regency Tourism Office Budget Realization Report. The data collection techniques used in this report is documentation. The method of data analysis in this thesis report uses a quantitative descriptive approach by analyzing regional spending. After conducting the analysis, the results of the report show (1) The analysis of the variance of expenditure on an average of 87.92%, (2) The analysis of expenditure growth has decrease rapidly from positive to negative, (3) the analysis of expenditure balance consists of analysis of Operation Expenditure with an average of 75.58% and Capital Expenditure analysis with an average of 24.41 % and (4) an average efficiency ratio of 87.92%
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