ANALISIS REALISASI ANGGARAN BELANJA PADA PEMERINTAH DAERAH KABUPATEN OGAN KOMERING ULU

This study aimed to determine the level of efficiency in the use of the budget from 2016-2020 in the Regional Government of Ogan Komering Ulu Regency. This type of research was descriptive quantitative. The data used in this study was the Regional Budget Realization Report (APBD) of Ogan Komering Ulu Regency, with the scope of discussion of the 2016-2020 Regional Budget which was accessed through the website www.djpk.kemenkeu.co.id . Technical analysis of the data used in this study was the analysis of variance in spending, analysis of spending growth, analysis of expenditure compatibility and spending efficiency ratios. The results of the study based on the analysis of expenditure variance show that in general the use of the 2016-2020 budget was said to be efficient because the realization of spending was smaller than the planned budget. Based on the results of the analysis of spending growth in general, it showed that from 2016-2020 it experienced positive growth, meaning that in 2016-2020 it showed an efficient use of the budget. Based on the compatibility analysis of expenditures using direct expenditure ratio analysis and indirect expenditure ratio analysis in general, it was stated that in 2016-2020 the indirect expenditure budget was greater than the direct expenditure budget, meaning that there was an imbalance between direct expenditure and indirect expenditure which caused the use of the budget expenditure became inefficient. While the results of the analysis of the efficiency ratio of spending in general from 2016-2020 the use of the budget was said to be efficient because based on the data that had been analyzed the average from 2016-2020 the efficiency ratio was below 100%.

Keywords: Expenditure Variance Analysis, Expenditure Growth Analysis, Shopping Harmony Analysis, Expenditure Efficiency Ratio.