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Laporan Keuangan Pemerintah Daerah (LKPD) merupakan instrumen utama pertanggungjawaban pemerintah atas pengelolaan keuangan publik. Kualitasnya tidak hanya ditentukan oleh kepatuhan teknis terhadap Standar Akuntansi Pemerintahan (SAP) berbasis akrual berdasarkan PP No. 71 Tahun 2010, tetapi juga oleh nilai etika yang dipegang aparatur pemerintah. Penelitian ini menganalisis penerapan nilai kejujuran dan tanggung jawab dalam pelaporan keuangan Pemerintah Kota Medan serta kesesuaiannya dengan karakteristik kualitatif LKPD, yang diintegrasikan dengan nilai etika Kristiani. Metode yang digunakan adalah studi literatur dengan pendekatan kualitatif deskriptif, menganalisis data keuangan tahun anggaran 2022–2024. Hasil menunjukkan PAD tumbuh konsisten dari Rp2,23 triliun (2022) menjadi Rp2,44 triliun (2023) dan mencapai Rp2,77 triliun (2024), total realisasi pendapatan daerah mencapai Rp6,29 triliun (2024) dengan capaian 87,84 persen dari target anggaran, surplus APBD Rp36,57 miliar, dan opini Wajar Tanpa Pengecualian (WTP) dari BPK selama tiga tahun berturut-turut. Nilai kejujuran berkorelasi dengan karakteristik keandalan dan relevansi LKPD, sementara nilai tanggung jawab berkorelasi dengan keterbandingan dan kemudahan dipahami. Penguatan kapasitas SDM, SPIP, dan internalisasi nilai etika di tingkat SKPD/OPD tetap menjadi kebutuhan mendesak.

  The implementation of the Regional Government Information System (RGIS) represents a strategic initiative by the government to achieve transparency and accountability in regional financial management. However, the effectiveness of this system is highly contingent upon the quality of initial data input. This study aimed to analyze the phenomenon of expenditure code input errors at the Regional Financial and Asset Management Agency (BPKAD) of Sikka Regency and their subsequent impact on the accuracy of the Budget Realization Report (LRA). Employing a descriptive qualitative methodology, this research utilized data collection techniques including participatory observation, in-depth interviews, and document verification, conducted during an internship in the Accounting Division of BPKAD Sikka Regency. The findings reveal that misclassification between capital expenditures (CAPEX) and goods and services expenditures (OPEX) occurs frequently. This is primarily attributed to the complexity of account nomenclature and the rigid, "centrally locked" nature of the SIPD system. Consequently, these input errors lead to a distortion of information within the LRA and an overstatement of fixed assets on the Balance Sheet. This study concludes that a stringent document verification mechanism within the Accounting Division plays a pivotal role as an internal control to ensure the integrity and reliability of regional financial reports prior to their publication.

This study aims to analyze the financial performance of the East Java Provincial Government based on the Budget Realization Report (LRA) for the 2022–2024 period. This study is important to assess the effectiveness of revenue achievement and the efficiency of regional expenditure management. The research method used is quantitative descriptive with secondary data in the form of Budget Realization Reports obtained through documentation techniques. Data analysis was performed using financial ratio analysis, namely effectiveness and efficiency ratios. The results show that the revenue performance of the East Java Provincial Government is in the highly effective category, as reflected in the realization of revenue that was able to reach and even exceed the budget target. However, regional expenditure performance is still considered inefficient because the realization of expenditure is close to the set budget. The conclusion of this study shows that even though revenue optimization has been achieved, the local government still needs to improve expenditure control so that regional financial management becomes more efficient in the future.

Budget planning and realisation constitute cricital components in ensuring the effectiveness and efficiency of public financial management. This study aims to evaluate the planning and realisation of expenditure budgets at the Secretariat of the Regional House of Representatives in Sikka Regency. The research adopted a descriptive qualitative approach, with data collected through observation, in-depth interviews, and documentation. The findings indicate that the budget planning process at the Secretariat of the DPRD in Sikka Regency has been carried out in accordance with applicable procedurse. However, during the realisation phase, several challenges persist, including administrative delays and technical obstacles in activity implementation. Overall, the realisation of the expenditure budget has proceeded with reasonable effectivenees, although improvements are still required in coordination and planning accuracy. Therefore, enhanced planning and optimal supervision are necessary to ensure optimal budget execution.

This study, entitled Analysis of Budget Realization Report in the Road and Bridge Division of the Public Works and Housing Office of Jambi Province, aims to analyze the Budget Realization Report (LRA) and assess the effectiveness and efficiency of budget utilization during the 2021–2023 period. The research employs a quantitative method with a descriptive approach. Data were collected through interviews, financial report documentation, and observation, using purposive sampling techniques. The findings indicate that revenue realization was categorized as effective, with achievement ratios of 96.90% in 2021, 96.70% in 2022, and 96.24% in 2023. Meanwhile, expenditure realization was classified as highly efficient, with ratios of 17.91% in 2021, 11.67% in 2022, and 16.87% in 2023. Based on these results, it can be concluded that the budget management of the Road and Bridge Division at the Public Works and Housing Office of Jambi Province was both effective and highly efficient throughout the study period, and it may serve as a valuable reference for improving infrastructure budget management at the regional level.

Budget management is an important component in ensuring the success of government programs, such as Technical Guidance (Bimtek) at the NTB Provincial Cooperative and SME Service. The purpose of this article is to analyze the effectiveness of budget management related to the implementation of Bimtek activities in the field of cooperative development during the 2021–2023 period. The methods used include interviews with service employees, collection of budget and realization data, and comparative analysis related to planning and implementation each year. The results of the study showed a discrepancy between the planned and realized budgets, which was caused by problems such as late disbursement, codification, and complexity of the reporting system. Although most activities were successful with a success rate of 90%, especially in 2021 and 2023, there was a significant decline in efficiency and productivity in 2022. As a result, real-based planning, improved administration and reporting systems, and coordination between parties are essential to improve the effectiveness of budget management in ensuring the smooth implementation of Bimtek activities.

Kureksari Village utilizes local economic potential and designs strategies to increase revenue through analysis of the 2024 budget realization and the 2025 budget plan. Kureksari Village, located in Sidoarjo Regency, has a wealth of resources in the form of physical assets such as a sports building managed by BUMDes as well as non-physical potential such as a spirit of mutual cooperation and a high level of community education. This research was conducted using a qualitative descriptive approach through case studies, using data obtained from interviews, observations, and documentation. The findings show that village financial management has been directed towards the principles of transparency and efficiency, with a focus on spending on development, empowerment, and strengthening the community economy. Although village income in 2025 is projected to increase, challenges are still seen in efforts to increase Village Original Income (PADes) sustainably. The strategies implemented include increasing the professionalism of BUMDes management, mentoring small business actors, and expanding market access through digitalization. Therefore, it is recommended that villages continue to strengthen the capacity of their apparatus, increase community involvement, and build partnerships with external parties to support the achievement of economically independent villages.

This study analyzes the budget and the realization of revenue and expenditure at Kramat Jati Regional General Hospital (RSUD) during 2022-2023. The aim is to evaluate revenue growth, expenditure, and the causes of discrepancies between the budget and realization. The findings indicate fluctuations in the growth ratio of revenue and expenditure. Discrepancies between the budget and realization are influenced by internal factors, such as operational management, and external factors, such as policy changes and economic conditions. This study provides recommendations for improving budget management efficiency at RSUD Kramat Jati.      

Penelitian ini bertujuan untuk mengevaluasi penyajian laporan keuangan daerah di Pemerintah Kota Surakarta pada tahun 2023, apakah sudah sesuai dengan Standar Akuntansi Pemerintahan (SAP). Metode analisis yang digunakan adalah analisis deskriptif, yang melibatkan pengumpulan, pengolahan, dan interpretasi data agar dapat memberikan gambaran yang akurat dan komprehensif mengenai laporan keuangan Pemerintah Kota Surakarta tahun 2023 sesuai dengan SAP. Hasil penelitian menunjukkan bahwa Pemerintah Kota Surakarta pada tahun 2023 telah mengikuti pedoman Standar Akuntansi Pemerintahan dalam penyajian laporan keuangannya, termasuk Laporan Realisasi Anggaran, Neraca, Laporan Arus Kas, dan Catatan atas Laporan Keuangan.

The preparation of the Village Budget is carried out by involving the community through village deliberations. After being approved by the village deliberation, the Village Budget is then submitted to the Village Consultative Body (BPD) to be stipulated as a village regulation. After being enacted, the Village Budget can be used as a reference in implementing development activities and public services in the village. This research is a type of qualitative research with the aim of finding out evidence related to the preparation of the village budget and income whether or not it is in accordance with Village Regulation No. 9 of 2022 concerning the Village Revenue and Expenditure Budget. This type of research method is descriptive with a qualitative approach. The results of this study indicate that the preparation of the Village Budget and the implementation of the Village Budget are in accordance with Village Regulation No. 9 of 2022.

Melalui pengukuran kinerja anggaran, instansi pemerintah dapat mengevaluasi kinerja mereka. Dengan memahami kekuatan dan kelemahan, instansi dapat terus melakukan perbaikan, meningkatkan efisiensi operasional, dan mencapai tujuan yang ditentukan. Pengukuran kinerja anggaran juga mendukung tujuan pembangunan berkelanjutan dengan memastikan bahwa alokasi anggaran mencerminkan prioritas. Tujuan dari penelitian ini yaitu untuk mengetahui kriteria tingkat efisiensi dan efektifitas realisasi anggaran belanja daerah DKI Jakarta periode 2020 - 2023. Metode yang digunakan dalam penelitian ini yaitu analisis deskriptif kuantitatif menggunakan pengukuran efisiensi dan efektifitas. Hasil dari penelitian ini menunjukan bahwa tingkat efisiensi anggaran belanja daerah DKI Jakarta periode 2020 – 2023 secara keseluruh efisien. Untuk tingkat efektifitas anggaran belanja daerah DKi Jakarta bervariasi. Presentase tingkat efektifitas tertinggi pada tahun 2023 sebesar 92,51% dengan kriteria efektif. Untuk meningkatkan efektifitas dan efisien dalaam pengelolaan anggaran untuk selanjutnya disarankan untuk melakukan evaluasi secara berkala.

Anggaran Pendapatan Belanja Daerah (APBD) adalah rencana keuangan tahunan yang diatur oleh undang-undang lokal, berfungsi untuk menyampaikan prioritas pemerintah daerah kepada masyarakat. Belanja daerah terdiri dari 3 kategori utama: pengeluaran pegawai, pengeluaran barang dan jasa, serta pengeluaran modal dan lainnya, yang bertujuan untuk meningkatkan kesejahteraan masyarakat. APBD menjadi dasar bagi operasi pembangunan daerah dan alat evaluasi kinerja organisasi. Laporan keuangan, yang mencakup neraca, Laporan Realisasi Anggaran (LRA), dan catatan atas laporan keuangan, memberikan informasi penting mengenai posisi keuangan dan kinerja anggaran. Klasifikasi pengeluaran daerah yang tepat sangat penting untuk mencegah kemunduran dalam kesejahteraan rakyat. Pemerintah daerah berkomitmen untuk meningkatkan efektivitas otonomi daerah melalui pengelolaan kinerja keuangan yang akuntabel dan transparan. Laporan pertanggungjawaban yang disusun secara berkala bertujuan untuk memastikan penggunaan anggaran yang tepat, sesuai dengan ketentuan dalam PP No. 71 tahun 2010, yang menegaskan pentingnya LRA sebagai salah satu tujuan laporan keuangan pemerintah.

Penelitian mengenai selisih anggaran dengan realisasi pendapatan pada Dinas Kesehatan Kabupaten Lampung Barat tahun 2021-2023 bertujuan untuk menganalisis faktor-faktor yang memicu perbedaan antara apa yang telah direncanakan dalam Anggaran Pendapatan dan Belanja Daerah (APBD) dengan realisasi yang terjadi di lapangan. Selisih ini dapat berpengaruh pada defisit SKPD (Satuan Kerja Perangkat Daerah) atau Surplus/Defisit-LO (Laporan Operasional), yang mencerminkan sejauh mana pengelolaan anggaran pendapatan dan belanja daerah berjalan sesuai dengan yang diharapkan.

Menganalisis rasio kemandirian daerah, rasio efektivitas, dan rasio efisiensi untuk melihat bagaimana kinerja keuangan pemerintah daerah Kabupaten Karawang. TujuanMenganalisis kinerja fiskal pemerintah daerah Kabupaten Karawang. Pemerintah melakukan analisis kinerja keuangan untuk mengukur efisiensi mereka, mengidentifikasi bidang-bidang yang perlu ditingkatkan, menilai kesehatan keuangan mereka saat ini dan di masa depan, menentukan apakah mereka dapat memenuhi kewajibannya, dan memantau kepatuhan terhadap rencana pengeluaran. Para peneliti dalam penelitian ini mengandalkan teknik kuantitatif. Data dikumpulkan dengan menggunakan instrumen penelitian dan dianalisis secara kuantitatif dan statistik dengan tujuan untuk menguji hipotesis yang telah ditetapkan, seperti yang dijelaskan oleh Sugiyono (Kuantitatif, 2016). Metode penelitian ini berlandaskan pada filsafat positivisme..tahun anggaran 2020 sebesar 72.01% 2021 rasio kemandirian keuangan daerah 68,14% dengan tahun anggaran 2022 persentasenya mengalami kenaikan 70,80% rasio efektifitas 2020 sebesar 119,22% 2021 115,74% dikategorikan sangat efektif 2022 99,76% dikategorikan cukup Efektif.efisiensi badan pendapatan daerah Kabupaten Karawang tahun anggaran 2020 sebesar 95,31% 2021 rasio efektifitas mengalami penaikan 94,32% anggaran 2022 mengalami penaikan signifikan yaitu 100,09% dikategorikan tidak efisienDari tahun 2020 hingga 2022, persentase pasien dengan RKKD pada lutut adalah 2020 72,01% ,2021 68,14% & 2022 70,80%,REPAD secara berurutan: 119,22%, 115,74% & 99,76% dari tahun 2020 hingga 2022 Dari tahun 2020 hingga 2022, angka REKD adalah 95,31%,94,32%dan 100,09%. Hal ini disebabkan karena dengan PAD, Realisasi Belanja Daerah Pemerintah pemerintah kabupaten karawang dari tahun 2020 sampai dengan tahun 2022  

This study aims to determine the accountability for the realization of the school operational assistance fund budget at the Integrated Islamic Private Elementary School Ibu Harapan Bengkalis. This study uses a descriptive qualitative research method where data collection uses interview and documentation techniques. The test results show that accountability for the realization of the school operational assistance fund budget has not been carried out perfectly, due to several factors that have caused this to happen. So that the accountability of the financial reports produced is not in accordance with the technical instructions for the School Operational Assistance (BOS) guidelines.  

This study aims to determine whether the realization of the budget to assess the effectiveness and efficiency of performance at the Research and Development Planning Agency of the Aru Islands Regency has been running effectively. The research location is the Research and Development Planning Agency of the Aru Islands Regency. The object of this research is the Budget Realization Report of the Research and Development Planning Agency of the Aru Islands Regency for the last 3 (three) years, namely the year 2017-2019 before Covid-19. The data analysis technique used is descriptive quantitative. Quantitative descriptive statistical analysis is a technique of analyzing data to summarize and describe numerical data for easy interpretation. The steps to analyze the data in this study are to calculate the Effectiveness Ratio Analysis and Efficiency Ratio based on the Budget Realization Report for the 2017 – 2019 Fiscal Year. The results of this study indicate that the budget realization analysis to assess the effectiveness and efficiency of performance can be said to have been effective and efficient. .      

When it comes to the management of any institution including the government, the budget and the Budget Realisation Report (BRA) are two important components. For the purpose of evaluating the government's financial performance, the published LRA can provide important information. The LRA financial statements, which show the realisation of revenues, expenditures, and financing, can be used to test the content of the document. The purpose of this study is to determine and evaluate the realisation of the Depok City Government's expenditure budget in 2021-2022. In this study, a descriptive quantitative methodology is used, using analytical methods such as expenditure variance analysis, growth, compatibility, and efficiency. The results of the analysis show that there will be a considerable increase in the expenditure growth ratio in 2022, as well as an increase in expenditure realisation and variance. The Depok City Government has managed its expenditure effectively in this regard.    

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.

With regard to the ratio of fiscal decentralization, effectiveness of PAD, regional financial efficiency, and compatibility of regional spending, this study intends to analyze the regional financial performance of Magelang Regency. This study examines the financial position of the Magelang Regency Government from 2018 to 2022 using quantitative descriptive analysis. According to the decentralization degree ratio analysis, the Magelang Regency Government Budget generates high revenue figures, with an average decentralization rate of 97.50% between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. The Magelang Regency Government spent 93.09% of its total budget on direct expenditures in 2018–2022, while only 1.39% was allocated for indirect expenditures. Based on the analysis of expenditure efficiency, the efficiency level of the Magelang Regency Government for the 2018–2022 fiscal year can be assessed as efficient, with an average of 98.85%. Annual operating expenses for the short term are still prioritized by the Magelang Regency Government over capital expenditure for long-term growth in its regional budget.

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.