Analisis Sisa Lebih Perhitungan Anggaran (SiLPA) Pada Anggaran Pendapatan Dan Belanja Daerah (APBD) Kabupaten Muaro Jambi Tahun Anggaran 2015-2019

Abstract

have been budgeted for in the APBD. On the one hand, the APBD describes the calculation of
estimated and realized expenditures, and on the other hand, describes the calculation of the
estimated and realization of Regional Revenue in financing regional programs and activities in one
budget. The relevance of data and information on budget differences with the realization is also a
form of government accountability for the management of public funds. SiLPA is the excess of
realized budget revenues and expenditures during one budget period. SiLPA is a source of internal
local government revenue which is used to fund current year's activities. SiLPA is used as an
indicator of efficiency, because SiLPA will be formed if there is a surplus in the APBD and
realization. This study aims to determine the Excess Budget Calculation (SiLPA) and the
components that cause the SiLPA. The research method used in this research is descriptive
quantitative. The data used in this research is secondary data in the form of APBD data from
http://www.djpk.kemenkeu.go.id/. The SiLPA in Muaro Jambi Regency during the 2015-2019 period
experienced fluctuations. The factor that caused the Excess Budget Calculation (SiLPA) in Muaro
Jambi Regency during the 2015-2019 period was the exceeding of the Regional Original Income
(PAD) which exceeded the target. PAD that exceeds this target comes from local taxes. The
remaining Regional Expenditures during the 2015-2019 period occurred only in 2018 which came
from capital expenditures.