Analisis Dana Alokasi Umum dan Khusus Terhadap Belanja Daerah pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Kebumen

COMSERVA Indonesian Jurnal of Community Services and Development Pub Date : 2023-04-25 DOI:10.59141/comserva.v2i12.716

S. Suratno

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Abstract

The purpose of the study is to analyze the General Allocation Funds and Special Allocation Funds for Regional Expenditures at BPKPD Kebumen Regency. This research method uses a descriptive reseach method with a quantitative approach. Data analysis techniques for General Allocation Funds for Regional Expenditures, namely dividing General Allocation Funds with Regional Expenditures multiplied by 100% and Special Allocation Funds for Regional Expenditures, namely dividing Special Allocation Fund with Regional Expenditures multiplied by 100%. The result of this study indicate that General Allocation Fund for Regional Expenditures in 2019-2021 is included in good criteria, namely in 2019 45,35% with “good” criteria, in 2020 41,55% “good” criteria, and in 2021 40% criteria “currently”. Meanwhile, the Special Allocation Fund for Regional Expenditures fro 2019-2021 is included in the very lucking criteria, namely in 2019 it is 2,56% of the “very lucking” criteria, in 2020 2,30% of the “very lucking” criteria, and in 2021 it is 2,56% “very less”.

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分析区域预算与区域支出的一般和具体拨款

本研究的目的是分析一般拨款基金和特别拨款基金的区域支出在BPKPD科布门县。本研究方法采用描述性研究与定量研究相结合的方法。区域支出一般拨款资金除以区域支出乘以100%的数据分析技术;区域支出专项拨款资金除以区域支出乘以100%的数据分析技术。本研究结果表明，2019-2021年区域支出总拨款基金纳入良好标准，即2019年为45.35%，2020年为41.55%，2021年为40%，为“目前”。同时，2019-2021年区域支出专项拨款基金也被纳入“非常幸运”标准，即2019年为“非常幸运”标准的2.56%，2020年为“非常幸运”标准的2.30%，2021年为“非常少”的2.56%。

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COMSERVA Indonesian Jurnal of Community Services and Development

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