Excess of Budget Calculation Malang City in 2019 and 2020

Abstract

This study aims to describe and analyze the remaining excess of budget calculations (SilPA) in the Implementation of the Malang City APBD in 2019 and 2020. What are the factors that cause high SiLPA in the Malang City Government APBD in 2019 and 2020. The data obtained in This research is in the form of document data of the APBD Implementation Accountability Report. Analysis of the data used in this study is descriptive analysis, where the purpose of this analysis is to describe systematically, factually and accurately about the facts of the phenomenon being investigated. This study uses a qualitative descriptive method of the Malang City Regional Budget Accountability Perda in 2019 and 2020. In 2019 SiLPA was 27.98% of the total APBD, while in 2020 SiLPA was 20.97% of the total APBD. In general, the emergence of SiLPA is caused by a surplus of income or the realization of expenditure, and financing is not achieved. In 2019, the realization of regional income was 99.93% or did not experience a surplus. Meanwhile, regional expenditures were only realized at 71.94% of the total regional expenditures. The realization of financing is 99.99%. For 2020 the realization of regional income is 97.86 or does not experience a surplus. Meanwhile, regional expenditures were realized at 77.68% of the total regional expenditures. The financing realization was 100.89% or experienced a financing surplus of 0.89%. The results of the study show that in 2019 and 2020 SilPA is very much influenced by the non-absorption of the expenditure budget optimally. In 2019, SilPA for regional expenditures came from SILPA for Unexpected Expenditures of 52.18%, SilLPA for Operational Expenditures of 28.26%, and SiLPA for Capital Expenditures of 19.84%.  While in 2020 the SilPA for regional expenditures came from SILPA SilLPA for Operational Expenditures of 70.84%, SiLPA of Unexpected Expenditures of 25.61%, and SiLPA of Capital Expenditures of 9.98%.