Analisis Kinerja Anggaran Belanja pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kota Medan

Abstract

The Medan City Investment and One-Stop Integrated Services Service (DPMPTSP) is the main liaison agency between the business world and the government. Performance is a description of the level of achievement in implementing activities to realize the vision and mission of the organization. To carry out activities, the government needs to carry out planning which is outlined in the form of monetary units or what is called a budget. With the existing budget, the government can carry out regional expenditure to carry out planned activities. This research was conducted at the Medan City One Stop Imegrated Services and Investment Service with the aim of assessing the performance of the expenditure budget for five fiscal years, namely 2021-2023. This budges performance assessment is carried out to measure budget absorption during the budget perund. This research uses a quantitative approach with the data collection technique being documentation techniques. The analytical method used is a descriptive method using expenditure variance analysis, expenditure growth analysis, expenditure harmony analysis which is divided into two, namely operating expenditure and capital expenditure. and efficiency ratio. The results of research using expenditure variance analysis show that in 2021 it is 81. 1.91%, in 2022 it is 86.97%, and in 2023 it is 86.29%, from the expenditure variance analysis the performance of the expenditure budget can be said to be quite good, because there is no expenditure that exceeds the budget. From the results of the analysis of spending growth in 2021-2023, it shows that there is positive growth with an average of 14.16%. With a maximum value of 38.20% in 2022 und a minimum value of 1.61% in 2023. The results of the spending harmony analysis in 2021-2025 show that the expenditure budget tends to be used more for operating expenditure than for capital expenditure. With average operating expenditure over the three budget years ars amounting to 92.33% while capital expenditure was 7.66%. And from the budget realization efficiency ratio in 2021-2023, the level of efficiency in budget use can be said to be quite efficient in 2021, 2022 and 2023 with hudget use of 82%, 87% and 80%