Analisis Laporan Realisasi Anggaran untuk Menilai Kinerja Keuangan pada Inspektorat Provinsi Sumatera Utara Periode 2021-2022

Abstract

The aim of this research is to determine financial performance, especially from the aspect of efficient use of the North Sumatra Province Inspectorate budget. The North Sumatra Provincial Inspectorate itself is a government agency tasked with supervising BUMD, BUMN and all related agencies. The use of a minimal budget with fixed objectives is the basic key to implementing good budget efficiency. Data collection was carried out by conducting direct research, namely observations at the North Sumatra Province Inspectorate office. The results of the budget efficiency analysis consist of the total budget for operational expenditure and the total budget for capital expenditure. North Sumatra Provincial Inspectorate in managing a budget of Rp. 75,143,006,680 resulting in a realized budget of IDR 72,388,435,423. The budget realization performance reflects less efficient performance from the aspect of budget efficiency. Better management of budget resources in order to achieve good budget efficiency performance so that the remaining budget can be transferred to support the performance of related agencies for more effective purposes.