ANALISIS LAPORAN REALISASI ANGGARAN PADA PEMERINTAH KOTA SURABAYA

Abstract

This research determines the level of Government success in spending public funds efficiently and effectively in the Surabaya Government. Furthermore, the research evaluates the level of efficiency and effectiveness of the budget management of the Surabaya Government during 2021-2023. The study applies a descriptive-qualitative approach. The data were in the form of the Surabaya Budget Realization Report during 2021-2023. Moreover, they were gained from the official website of the BPKAD of the Surabaya Government. The instruments in the data analysis technique were observation, interviews, and documents. The data analysis technique involves collecting, reducing, presenting, and analyzing data. The result concludes that: (1) The Local budget efficiency ratio shows a fair efficiency category (80%-90%), but there is a remaining budget that is big enough each year. It indicates that there is inefficiency potential in planning and implementation, which is caused by some factors such as complex transfer fund regulations, lack of local cash, and problems in the procurement of goods/services, and (2) the effectiveness ratio of local revenue is ineffective (above 90%), with good support of planning and clear performance indicators. However, the revenue realization is not worth the target inclination, and the efficiency handicap can affect the program's achievement. Budget integration with the BAPPEKO development plan can become a strategic step in strengthening budget effectiveness.