Analysis of Sukabumi City Regional Government Revenue and Expenditure Budget Performance 2018-2023
Abstract
The research was conducted to determine the extent to which the Sukabumi City Regional Government managed the performance of its revenue and expenditure budget before, during, and after transitioning to the COVID-19 endemic period. Performance measurement uses the regional financial independence ratio (RKKD), effectiveness ratio of regional original income (PAD), Compatibility ratio, growth ratio, and regional financial efficiency ratio (REKD). The research method uses a quantitative descriptive approach. The research results show that the RKKD is at a low level of independence and the relationship pattern is consultative. The PAD effectiveness ratio is fluctuating, while the operating expenditure Compatibility ratio decreased in 2019 and increased again in 2023, while capital expenditure decreased in 2022 and 2023, this ratio shows that operating expenditure is still the main priority. For REKD, it was only recorded as efficient in 2018 and 2022, while in 2019, 2021, and 2023 it was recorded as unbalanced. Meanwhile, the growth ratio shows a decrease in PAD of -8.66% in 2019 due to a decrease in regional taxes, which will increase again in 2019-2023. Meanwhile, regional income is fluctuating, falling in 2020 and 2022, but rising 3.64% in 2023, operating spending fell in 2020-2021 due to budget refocusing, while capital spending fell -30.43% in 2020 due to COVID-19 and -23, 51% in 2022 due to reduced central transfer funds.
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