ANALISIS KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH KOTA SURABAYA

Abstract

This research aims to analyze the performance of the Surabaya local government within the Regional Revenue
and Expenditure Budget (APBD) management. The study applies 4 perspectives for its method, namely financial,
customers’ satisfaction, internal process, also growth and learning perspectivies. The research applies qualitative
with a desciptive approach. Furthermore, the population consists of the Surabaya Regional Apparatus Work Unit
(SKPD). The data used were finansial data from 2021 – 2023. The result of the financial perspective with the
independence ratio shows that the performance is at the delegative level. It means that Surabaya can afford
independenly their activities without any help from central government funds. Likewise, from the effectiveness
ratio, the Surabaya local government indicates having effectiveness result although the is fluctuation from year
to year. Additionally, the result from a non – financial perspective, the public satisfactionindex shows an a increase
in publik service. Similarly, the bureaucracy reformation indexs describes that there is a significant rise in the
internal process of Surabaya local government. Also, the imployees; quality indexs reflects higher employees’
quality.