Analisis Sisa Lebih Penggunaan Anggaran (SILPA) Pada Anggaran Pendapatan Dan Belanja Desa Kecamatan Bengkalis Tahun Anggaran 2021
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Institusion
Politeknik Negeri Bengkalis
Author
Julaiha, Siti
Subject
562 Akuntansi
Datestamp
2022-09-20 16:01:25
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
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
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