THE PERFORMANCE ANALYSIS OF THE MANAGEMENT OF REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD) OF THE PROVINCIAL GOVERNMENT OF PROVINCE X FOR THE FISCAL YEARS 2019 - 2023

Abstrak

This study aims to evaluate the performance of budget and revenue management in the Provincial Government of Province X for the fiscal years 2019 - 2023. The data collection technique used in this research is the quantitative descriptive research method that involves collecting purely descriptive data through literature review. This study used financial performance analysis of regional revenue which consists of, analisis variance analysis of regional revenue budget, regional revenue growth analysis, and financial ratio analysis of regional revenue and financial performance analysis of regional expenditures yang terdiri atas, variance analysis of regional expenditures, analysis of regional expenditure growth, and analysis of regional expenditure consistency. The results of this study indicate that the management of the regional revenue and expenditure budget (APBD) of Province X can be considered satisfactory in nearly all aspects. However, there is a need to enhance performance concerning local revenue financial outcomes, particularly regarding the realization of revenue and adherence to budgetary targets.