Analysis of Budget Realization Effectiveness and Efficiency (Case Study at the State Treasury Service Office (KPPN) Kupang 2020-2024)

Yasinta Sanul; Maria I. Hewe Tiwu; Olivia L.E.Tomasowa; Fransina W. Ballo

Authors

Yasinta Sanul Universitas Nusa Cendana
Maria I. Hewe Tiwu Universitas Nusa Cendana
Olivia L.E.Tomasowa Universitas Nusa Cendana
Fransina W. Ballo Universitas Nusa Cendana

Keywords:

Effectiveness, Efficiency, Budget Realization, IKPA, KPPN Kupang

Abstract

This study aims to determine the effectiveness and efficiency of internal budget realization at the Kupang State Treasury Service Office (KPPN) from 2020 to 2024. This study uses a descriptive method with a quantitative approach. Data collection was conducted through documentation and limited interviews with parties familiar with budget management at KPPN Kupang. Data analysis was performed using the budget realization effectiveness ratio and efficiency assessment based on the Budget Execution Performance Indicator (IKPA) value. The results show that the effectiveness level of internal budget realization at KPPN Kupang during 2020–2024 was in the effective category, with a percentage ranging from 90.01% to 94.60%. The level of budget execution efficiency based on the IKPA score indicates an efficient category, with the highest score of 95.48 in 2023 and the lowest score of 87.75 in 2020. The results indicate that the internal budget implementation of KPPN Kupang has been on target and supported by good budget execution quality.

Downloads

Download data is not yet available.

References

Bastian, I. (2020). Akuntansi sektor publik: Suatu pengantar (Edisi ke-4). Erlangga.

Batin, M. H. (2022). Keuangan publik. Prenada Media Group.

Bungin, B. (2007). Analisis data penelitian kualitatif: Pemahaman filosofis dan metodologis ke arah penguasaan model aplikasi. PT RajaGrafindo Persada.

Dr. Ajat Rukajat, M. M.Pd. (2018). Pendekatan penelitian kuantitatif: Quantitative research approach. Deepublish, Yogyakarta.

Ekasari, R. (2020). Model efektivitas dana desa untuk menilai kinerja desa melalui pemberdayaan ekonomi. AE Publishing.

Halim, A., & Kusufi, M. S. (2020). Akuntansi sektor publik: Akuntansi keuangan daerah (Edisi ke-5). Salemba Empat.

Kantor Pelayanan Perbendaharaan Negara (KPPN) Kupang. (2024). Laporan kinerja KPPN Kupang tahun 2024. KPPN Kupang.

Kantor Pelayanan Perbendaharaan Negara (KPPN) Kupang. (2025). Data pagu dan realisasi anggaran KPPN Kupang tahun 2020–2024. KPPN Kupang.

Mahmudi. (2019). Analisis laporan keuangan pemerintah daerah (Edisi ke-4). UPP STIM YKPN.

Mardiasmo. (2021). Akuntansi sektor publik (Edisi terbaru). Penerbit Andi.

Nordiawan, D., Putra, I. S., & Rahmawati, M. (2019). Akuntansi pemerintahan. Salemba Empat.

Putri, S. G., Farida, I., & Maulidah, H. (2020). Analisis efektivitas dan efisiensi realisasi anggaran untuk menilai kinerja Kantor Pelayanan Perbendaharaan Negara (KPPN) Tegal tahun 2017–2019. Politeknik Harapan Bersama.

Suparto. (2021). Laporan kinerja tahunan 2021. Kementerian Keuangan Republik Indonesia.