Research Article
Expenditure Performance in Yogyakarta: Empirical Analysis at Dinas Kebudayaan Yogyakarta, Indonesia
@INPROCEEDINGS{10.4108/eai.1-8-2024.2355177, author={Amara Mulia Lumaku and Avininda Dewi Nindiasari}, title={Expenditure Performance in Yogyakarta: Empirical Analysis at Dinas Kebudayaan Yogyakarta, Indonesia}, proceedings={Proceedings of the 1st International Conference on Business Economics, Entrepreneurship, and Social Sciences, ICBEESS 2024, 1st August 2024, Gresik, East Java, Indonesia}, publisher={EAI}, proceedings_a={ICBEESS}, year={2026}, month={2}, keywords={expenditure performance budget realization report expenditure budget expenditure realization}, doi={10.4108/eai.1-8-2024.2355177} }- Amara Mulia Lumaku
Avininda Dewi Nindiasari
Year: 2026
Expenditure Performance in Yogyakarta: Empirical Analysis at Dinas Kebudayaan Yogyakarta, Indonesia
ICBEESS
EAI
DOI: 10.4108/eai.1-8-2024.2355177
Abstract
According to Government Regulation No. 71 of 2010 concerning Government Accounting Standards, Regional Financial Reports must be submitted periodically by each regional government as a form of accountability report. This research aims to determine the spending performance of the Dinas Kebudayaan Yogyakarta by using spending performance ratio analysis in the 2017-2021 Budget Realization Report. This research type is quantitative descriptive by calculating regional financial data, namely the Budget Realization Report of the Dinas Kebudayaan Yogyakarta for 2017-2021. The data collection technique in this research is documentation by taking secondary data in the form of Dinas Kebudayaan Yogyakarta Budget Realization Report taken from the official website of the Dinas Kebudayaan Yogyakarta and also by taking additional data information through official verification from the City Information and Documentation Management Officer, Yogyakarta. The sample from this research is the Budget Realization of the Dinas Kebudayaan Yogyakarta from 2017-2021. The research variables used in this research are the calculation of spending ratio analysis, including Expenditure Variance Analysis (Spending Difference), Expenditure Growth Analysis, Expenditure Harmony Analysis, Expenditure Efficiency Analysis, and Employee Expenditure Analysis. The research results show that Dinas Kebudayaan Yogyakarta has spent its budget efficiently but is not entirely perfect.
