Ahmad Fajrian Anshari (2019). Performance Analysis of Realization of Regional Expenditure Budget in the Government of North Barito Regency (Study in the Department of Culture of Youth Tourism and Sports in North Barito Regency in 2016-2018).

Promoter: Dra. Rasidah M.Si, Ak, CA.

This study aims to assess the performance of the budget for the Department of Culture, Tourism, Youth and Sports. The performance evaluation of the expenditure budget is known after the use and absorption of the budget itself in activities that exist at the agency. The budget performance can be concluded effectively after passing a series of criteria based on analysis and ratios used in research.

The research uses a quantitative approach with data collection techniques in the form of Dinas financial document documentation. The analytical method used is a descriptive method based on the Budget Realization Report, using the analysis of regional expenditure performance in the form of Analysis of Expenditure Variations, Analysis of Expenditure Growth, Analysis of Spending suitability and Spending Efficiency Ratio.

The results of the analysis based on the analysis of expenditure growth indicate that the Department of Culture in Youth Tourism and Sports in North Barito Regency is said to be quite good, because it shows a positive spending growth from 2016-2018. From the analysis of expenditure variance in 2016-2018 shows that there is a savings in the budget spent, because it does not exceed the specified budget. Judging from the efficiency ratio, the realization of the budget in 2016-2018 the level of efficiency of the use of the budget can be quite efficient because it does not exceed the specified budget. Spending priorities in the Department of Culture, Tourism, Youth and Sports, North Barito Regency prioritize operational expenditure compared to capital expenditure.

Keywords : Variance, Growth, suitability, Efficiency