EVALUASI PENGGUNAAN ANGGARAN DAERAH DI KECAMATAN TEMANGGUNG:STUDI KASUS LAPORAN REALISASI ANGGARAN TAHUN 2024

Abstrak

The local budget is a very important instrument in public financial management. It serves as a strategic plan that directs the allocation of resources to achieve public welfare. Periodic evaluation of the use of local budgets in Temanggung Sub-district is very important to ensure that the allocation of resources is carried out optimally and effectively in order to achieve the expected development goals. In the process of knowing the effectiveness and efficiency levels of budget realization in Temanggung Sub-district, this research was conducted using descriptive analysis methods. In the LKPJ of Temanggung Regency, it is explained that the realization process is divided into 3 parts, namely revenue, expenditure budget, and financing. The realization of Temanggung regional income in 2024 amounted to Rp. 2,101,479,855,788.00. The nominal shows a value of 102.14% of the target set at Rp.2,057,402,240,749.00. This value has shown a greater percentage of the Temanggung Regency revenue target.