Pertumbuhan dan Efektivitas Realisasi Anggaran Belanja pada Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng
DOI:
https://doi.org/10.51172/jbmb.v6i3.475Keywords:
budget realization, effectiveness, growth, public sector budgetAbstract
Purpose: The research aims to analyze the growth and effectiveness of budget realization at the Public Works and Spatial Planning Agency (Dinas Pekerjaan Umum dan Tata Ruang) of Buleleng Regency during the 2020–2024 period, as well as identify the factors that influence it and the efforts made to improve performance.
Research methods: The study employed a descriptive quantitative method using growth and effectiveness ratio analyses based on the Budget Realization Report, supported by interview data.
Findings: The growth of budget realization fluctuated throughout the 2020–2024 period. A significant decline occurred from 2021 to 2023, reaching –49% (a very low category), primarily due to decreases in both capital and operational expenditures. Meanwhile, the effectiveness analysis revealed that the level of budget realization varied across expenditure types. Operational expenditures (employees, goods and services, and grants) were categorized as effective, with an average realization rate above 90%, while capital expenditures showed relatively lower effectiveness, ranging from 51% (ineffective) to 88% (fairly effective).
Implication: These findings indicate that the budget management of PUTR Buleleng has been well implemented in operational aspects, but still requires improvement in optimizing capital expenditures. The main influencing factors include: inadequate planning, procurement processes, and delays in tender.
References
Anugeraheni, N. K. D., & Yuniarta, G. A. (2022). Analisis Kinerja Keuangan Desa dengan Menggunakan Rasio Keuangan Daerah Pada Pemerintah Desa Pejarakan, Kecamatan Gerokgak, Kabupaten Buleleng Tahun 2015 – 2019. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 13(2), 426-437. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/36338.
Armono, D., Widiyaningsih, N., & Nurhayanto. (2023). Analisis Efisiensi dan Efektivitas Realisasi Anggaran Belanja pada Dinas Koperasi, UMK, UM dan Perindustrian Kota Metro Tahun Anggaran 2017-2020. Jurnal Aplikasi Bisnis, 20(1), 323-331. https://doi.org/10.20885/jabis.vol20.iss1.art2. DOI: https://doi.org/10.20885/jabis.vol20.iss1.art2
Budiyanti, E. (2024). Rendahnya Realisasi Anggaran Pemerintah Menjelang Akhir Tahun 2024. Pusat Analisis Keparlemenan Badan Keahlian Setjen DPR RI. https://berkas.dpr.go.id/.
Cahyo, P. N. (2024). Analisis Kinerja Realisasi Anggaran Pendapatan Dan Belanja Daerah Pemerintah Kabupaten Bondowoso Tahun 2018-2022. Jurnal Riset Pendidikan Ekonomi (JRPE), 9(2), 214-223. http://ejournal.unikama.ac.id. DOI: https://doi.org/10.21067/jrpe.v9i2.10739
Dewi, K. B. R., & Werastuti, D. N. S. (2024, 385-401). Analisis Anggaran Pendapatan dan Belanja Desa (APBDes) Melalui Pengukuran Value for Money untuk Menilai Akuntabilitas Kinerja Keuangan Instansi Pemerintah Desa Lokasari. Jurnal Ilmiah Akuntansi dan Humanika,, 14(3). https://doi.org/10.23887/jiah.v14i3.79749. DOI: https://doi.org/10.23887/jiah.v14i3.79749
Elim, M. A., Ndaparoka, D. S., & Tomasowa, T. E. D. (2018). Analisis Faktor – Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pada Organisasi Perangkat Daerah Di Kota Kupang. Jurnal Akuntansi, Keuangan, Dan Audit, 3(2), 46-56.
Gama, L. d. S., Wiagustini, N. L. P., & Soaresc, A. D. C. (2023). Analysis of the Effectiveness and Efficiency of Local Government Budget Utilization. Journal Of Digitainability, Realism & Mastery (Dream), 2(12), 443-462. https://doi.org/10.56982/dream.v2i12.188. DOI: https://doi.org/10.56982/dream.v2i12.188
Indiskayani, Nengsih, T. A., & Anggraini, D. (2024). Analisis kinerja keuangan pengelolaan alokasi dana desa berdasarkan rasio efektivitas dan rasio pertumbuhan pada Desa Sribunga. E-Journal Perdagangan Industri dan Moneter, 12(2), 109-121. https://online-journal.unja.ac.id/pim/article/view/36875/19295.
Lestari, N. K. E. K., & Purnamawati, I. G. A. (2022). Analisis Implementasi E-Budgeting Menggunakan Model CIPP (Context, Input, Process, and Product) Serta Dampaknya Terhadap Transparansi Dan Akuntabilitas Keuangan Publik Di SKPD Kabupaten Karangasem. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(03), 810-821. https://doi.org/10.23887/jimat.v13i03.36833.
Mardiasmo. (2018). Akuntansi Sektor Publik. Penerbit Andi.
Nasution, V. W., & Purba, R. B. (2022). An Analysis of Effectiveness And Efficiency Budget Realization As Performance Measurement Polytechnic Medan. Jurnal Ekonom, 11(03), 2024-2030. http://ejournal.seaninstitute.or.id/index.php/Ekonomi.
Nirwayadhi, P. I., & Dewi, N. A. W. T. (2025). Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran dan Pengadaan Barang Jasa terhadap Penyerapan Anggaran Belanja pada OPD Kabupaten Buleleng. Jurnal Ilmiah Akuntansi dan Humanika, 15(2), 371-385. https://doi.org/10.23887/jiah.v15i2.100846.
Prasetyo, W. H., & Nugraheni, A. P. (2020). Analisis Realisasi Anggaran Belanja Dalam Rangka Mengukur Efektivitas Dan Efisiensi Penyerapan Anggaran Belanja Dinas Kependudukan Dan Pencatatan Sipil (DISDUKCAPIL) Kota Magelang Periode 2015 – 2019. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 11(1), 1-10. https://doi.org/10.23887/jimat.v11i1.24639.
Purnamawati, I. G. A., Yuniarta, G. A., & Nugraha, I. G. B. B. (2024). Strategy and Sustainability of Ecotourism Villages in the Buleleng Regency. International Journal of Organizational Behaviorand Policy, 3(1), 1-14. https://doi.org/10.9744/ijobp.3.1.1-14. DOI: https://doi.org/10.9744/ijobp.3.1.1-14
Putri, K. M. R., Yuniarta, G. A., & Prayudi, M. A. (2018). Pengaruh Perencanaan Anggaran, Kualitas Sumber Daya Manusia Dan Komitmen Organisasi Terhadap Penyerapan Anggaran (Survei Pada SKPD di Wilayah Pemerintah Daerah Provinsi Bali). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2), 1-10. https://doi.org/10.23887/jimat.v8i2.13679. DOI: https://doi.org/10.35448/jrat.v10i1.4223
Rerung, E. D., Karamoy, H., & Pontoh, W. (2018). Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pemerintah Daerah: Proses Pengadaan Barang/Jasa Di Kabupaten Bolaang Mongondow Selatan. Jurnal Riset Akuntansi Dan Auditing "Goodwill", 8(2), 192-202. https://doi.org/10.35800/jjs.v8i2.17947. DOI: https://doi.org/10.35800/jjs.v8i2.17947
Rinaldi, R., Hasibuan, A. P., Lubis, P. K. D., & Simanungkalit, J. (2024). Analisis Efektivitas Realisasi Anggaran Pendapatan Belanja Daerah Kota Medan Tahun 2021-2023. Jurnal Ekonomi dan Pembangunan Indonesia, 2(2), 278-288. https://doi.org/10.61132/jepi.v2i2.605. DOI: https://doi.org/10.61132/jepi.v2i2.605
Saputra, E., Latif, I. N., & Haryadi, R. M. (2020). Analisis Kinerja Belanja Dalam Laporan Realisasi Anggaran Pada Dinas Energi Dan Sumber Daya Mineral Provinsi Kalimantan Timur. Jurnal Manajemen dan Akuntansi, 9(2), 1-11. https://doi.org/10.31293/ekm.v9i2.4893.
Sari, S. A. M. R., & Diatmika, I. P. G. (2022). Analisis Efektivitas dan Efisiensi Pajak Reklame serta Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Buleleng Tahun 2019–2021. Jurnal Riset Akuntansi, 11(1), 42-51. https://doi.org/10.23887/vjra.v11i01.50325. DOI: https://doi.org/10.23887/vjra.v11i01.50325
Yuliani, M. R., & Purnamawati, I. G. A. (2025). Analisis Rasio Keuangan Daerah Dalam Mengukur Kinerja Keuangan Di BPKPD Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 16(02), 276-286. https://doi.org/10.23887/jimat.v16i02.80502.
Yuniarta, G. A., & Purnamawati, I. G. A. (2020). Key elements of local government transparency in new public governance. Key elements of local government transparency in new public governance, 18(4), 96-106. doi:10.21511/ppm.18(4).2020.09. DOI: https://doi.org/10.21511/ppm.18(4).2020.09
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
