ANALYSIS OF THE EFFICIENCY OF USE OF THE EXPENDITURE BUDGET IN THE DIRECTORATE GENERAL OF PUBLIC HEALTH MINISTRY OF HEALTH REPUBLIC OF INDONESIA
Abstract
The aim of the research is to analyze the efficiency of budget realization and its impact on government performance
at the Directorate General of Public Health, Ministry of Health, Republic of Indonesia. As a population and sample,
namely the Work Unit (Satker) within the Directorate at the Directorate General of Public Health, Ministry of Health
of the Republic of Indonesia during the 2016-2020 research period. Methods of data analysis using qualitative data
analysis. The results of the observation can be concluded that if referring to the Directorate General of Treasury
Regulation No. PER-5/PB/2022 concerning Technical Guidelines for Evaluation of Performance Indicators for
Implementation of Ministries/Institutions Expenditure Budgets, the realization of personnel expenditure budgets,
goods expenditures and capital expenditures in Work Units within the Directorate General of Public Health in 2016
was not efficient, in 2017 it was efficient, in 2018 it has been efficient, in 2019 it has been efficient and in 2020 it has
been efficient.
The aim of the research is to analyze the efficiency of budget realization and its impact on government performance
at the Directorate General of Public Health, Ministry of Health, Republic of Indonesia. As a population and sample,
namely the Work Unit (Satker) within the Directorate at the Directorate General of Public Health, Ministry of Health
of the Republic of Indonesia during the 2016-2020 research period. Methods of data analysis using qualitative data
analysis. The results of the observation can be concluded that if referring to the Directorate General of Treasury
Regulation No. PER-5/PB/2022 concerning Technical Guidelines for Evaluation of Performance Indicators for
Implementation of Ministries/Institutions Expenditure Budgets, the realization of personnel expenditure budgets,
goods expenditures and capital expenditures in Work Units within the Directorate General of Public Health in 2016
was not efficient, in 2017 it was efficient, in 2018 it has been efficient, in 2019 it has been efficient and in 2020 it has
been efficient.
References
Andre P. Tulangow, Treesje Runtu. Analisis Realisasi Anggaran Pendapatan Dan Belanja Daerah Pemerintah
Kabupaten Minahasa. Jurnal EMBA. Vol.4 No.3 September 2016, Hal. 564-571, 2016.
Biro Keuangan dan BMN. Laporan Kinerja Kementerian Kesehatan 2020. Jakarta: Kemenkes RI, 2020.
Daling, M. Analisis Kinerja Realisasi Anggaran Pendapatan Dan Belanja Pemerintah Kabupaten Minahasa Tenggara.
Jurnal EMBA. Vol.1 No.3 September 2013, Hal. 82-89, 2013.
Darwanis, S. C. Akuntabilitas Kinerja Instansi Pemerintah. Jurnal Telaah & Riset Akuntansi. Vol. 6 No. 2 Juli 2013.
Hlm. 150-174, 2013.
Erlina, R. Akuntansi Keuangan Daerah Berbasis Akrual, Medan: Brama Ardian, 2013.
Halim, A. & Iqbal, M. Pengelolaan Keuangan Daerah. Yogyakarta: UPP STIM YKPN, 2019.
Handoko, A. W. Analisis Realisasi Anggaran Pendapatan Dan Belanja Berbasis Kinerja Pada Dispenda Kota
Surabaya. Jurnal Ilmu & Riset Akuntansi. Vol. 3 No. 12, 2014.
Harahap. Analisis Kritis atas Laporan Keuangan, PT Raja Grafindo Persada, Jakarta, 2013.
Honga, A.F. & Ilat, V. Analisis Realisasi Anggaran Pendapatan Dan Belanja Daerah Pemerintah Kota Bitung. Jurnal
EMBA. Vol.2 No.4 Desember 2014, Hal. 278-288, 2014.
Imanuel Pangkey dan Sherly Pinatik. Analisis Efektivitas Dan Efisiensi Anggaran Belanja Pada Dinas Kebudayaan
Dan Pariwisata Provinsi Sulawesi Utara. Jurnal EMBA. Vol.3 No.4 Desember 2015, Hal. 33-43, 2015.
Mahmudi. Analisis Lapoan Keuangan Pemerintah Daerah. Edisi Ketiga, Yogyakarta: UPP STIM YKPN, 2016.
Muhibtari, A.N. Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah Kota Magelang Untuk Menilai
Kinerja Keuangan Pemerintah Daerah Kota Magelang Tahun Anggaran 2008-2012. Skripsi. Universitas Negeri
Yogyakarta, 2014.
Muhammad Yogi Perwira. (2014). Analisis Kinerja Keuangan Pada Dinas Pendapatan Pengelolaan Keuangan Dan
Aset Daerah Kabupaten Klaten Tahun 2007-2013. Jurnal. Universitas Negeri Yogyakarta.
Nafarin, M. Penganggaran Perusahaan. Jakarta: Salemba Empat, 2013.
Palilingan, A.F., Sabijono, H., Mawikere, L. Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran (LRA) Pada
Dinas Pendapatan Kota Manado. Jurnal EMBA. Vol.3 No.1 Maret 2015, Hal. 17-25, 2015.
Peraturan Pemerintah (PP) Nomor 8 Tahun 2006 tentang Pelaporan Keuangan dan Kinerja instansi Pemerintah.
Riswan Yudhi Fahrianta, Viani Carolina. (2013). Analisis Efisiensi Anggaran Belanja Dinas Pendidikan Kabupaten
Kapuas. Jurnal Manajemen dan Akuntansi. April 2012, Volume 13 Nomor 1.
Rizal Y. Budiman dan Heince Wokas. (2013). Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada
Tiga Daerah Pemekaran Di Provinsi Sulawesi Utara. Jurnal EMBA. Vol.3 No.1 Maret 2015, Hal. 1204-1213.
Rizal Y. Budiman, Heince Wokas. (2015). Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Tiga
Daerah Pemekaran Di Provinsi Sulawesi Utara. Jurnal EMBA. Vol.3 No.1 Maret 2015, Hal. 1204-1213.
Proceedings of the 2nd Adpebi International Conference on Management, Education, Social Science, Economics and
Technology (AICMEST), Bandung, 15 December 2022
ISBN 9798 88722 1274 ISSN 2829 8438
© Adpebi Science Series
Sanjaya, R. The Impact of Source and Use of Funds on Liquidity at PT. Mustika Ratu Tbk. Jurnal SEKURITAS
(Saham, Ekonomi, Keuangan dan Investasi), Vol. 3 (2) (158-165), 2020.
Sanjaya, R. The Influence of Ratio Analysis to The Dividend Payout Ratio and Its Impact on The Value of The
Company Listed on The Malaysia Stock Exchange. Economic & Accounting Journal, Vol. 2 (2) (95-103),
Universitas Pamulang, 2019.
Sanjaya, R. & Rahayu, K.P. The Influence of Fundamental Factors and Macroeconomics Against Dividend Payout
Ratio and Company Value in LQ45 Non-Banking Registered Companies on the Indonesia Stock Exchange.
Journal of Research in Business, Economics, and Education, Vol. 2 (5) (1053-1065), 2020.
Sanjaya, R, Rahayu, K.P., & Lativa. "Analysis of Net Profit Margin, Current Ratio, and Total Assets Turnover to
Assess Financial Performance at PT Kalbe Farma Tbk Period 2017-2021." Adpebi Science Series, Proceedings
of Adpebi International Conference on Management, Education, Social Science, Economics and Technology
(AICMEST). Vol. 1. No. 1. 2022.
Sugiyono. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabeta, 2016.
Suryo Pratolo & Binang Sukma Yudha. (2013). Peran Faktor-Faktor Keuangan Dan Pertumbuhan Ekonomi Terhadap
Penerimaan Pendapatan Asli Daerah. Jurnal Akuntansi dan Investasi. Volume 12 Nomor. 2, halaman: 144-160,
Juli 2012.
Syafri, S. Analisis Kritis atas Laporan Keuangan. Jakarta: Rajawali Pers. 2020.
Syukriy Abdullah dan Ramadhaniatun Nazry. (2015). Analisis Varian Anggaran Pemerintah Daerah Penjelasan
Empiris dari Perspektif Keagenan. Jurnal Samudra Ekonomi Dan Bisnis, Vol.6, NO. 2 Juli 2015.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Adpebi Science Series, Proceedings of Adpebi International Conference on Management, Education, Social Science, Economics and Technology (AICMEST)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
