DESKRIPSI LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA PEMERINTAH DAERAH KABUPATEN/KOTA DI KALIMANTAN TIMUR

Muhammad Kadafi, SE., M.SA, Amirudin Amirudin

Abstract


The purpose of this research is to describe the Realization Report of the Regional Government Revenue and Expenditure Budget District/Cities in East Kalimantan. The things described are the tax ratio, retribution ratio, PAD ratio, dependency ratio, and capital expenditure ratio. This study uses data from 2016-2020 in the form of a report on the Realization of the District/Cities Regional Budget (APBD) in East Kalimantan. The analytical tools used are APBD ratios. Successively the increase/decrease in income, expenditure, surplus/deficit, and financing in 2016 was 8.87%; 26.25%; 109.45%; and 73.83%. In 2017, the increase/decrease in income, expenditure, surplus/deficit, and financing were -14.53%, -11.50%, -146.60%, and 24.42%. In 2018 the increase in income, expenditure, surplus/deficit, and financing were 34.94%, 18.06%, 469.25%, and 2.93%. In 2019, the increase in income, expenditure, surplus/deficit, and financing were 16.60%, 21.45%, 181.07%, and 31.33%. Revenue in 2020 decreased by 4.17%, spending increased by 7.60%, deficit -143.47%, and financing decreased by 66.97%. Overall for the ratio of regional taxes, regional levies and PAD in 2016-2020, the highest ratio is owned by the Cities of Balikpapan, Samarinda, while the lowest is Mahakam Hulu District. All districts/cities in East Kalimantan have a high dependence on transfers from the central government as indicated by the regional dependency ratio. Capital expenditures still dominate district/cities expenditures in East Kalimantan.

 

Keyword : APBD Report, APBD Ratio


Keywords


Budgetting

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References


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