Analisis Penyusunan Anggaran dan Laporan Realisasi Anggaran pada Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara

Abstract

The purpose of this study is to prepare the budget and budget realization reports at the North Sumatra Province Regional Finance and Asset Agency during the 2018-2020 fiscal year. This research was conducted using a qualitative descriptive method. A budget is a work plan that is arranged systematically in the form of numbers expressed in units of money, goods or services for a future period. Budget Realization Report is a report that presents information on realization of income, spending, transfers, excess/deficiency plans, financing, and remaining planned expenditures/shortfalls, each of which is compared with its financial plan in one period.