Evaluation of the Effectiveness of Regional Original Revenue and Regional Expenditure Efficiency at the Kutai Kartanegara Regency Housing and Settlement Area Office Based on the 2022–2023 Budget Realization Report

Rina Arisandi; Titin Ruliana

Rina Arisandi Universitas 17 Agustus 1945 Samarinda
Titin Ruliana Universitas 17 Agustus 1945 Samarinda

Keywords: Regional Financial Performance, Regional Original Revenue, Shopping Efficiency

Abstract

This study aims to evaluate the financial performance of the Kutai Kartanegara Regency Housing and Settlement Area Office with a focus on the effectiveness of Regional Original Revenue (PAD) and regional spending efficiency. The evaluation was carried out based on data from the 2022 and 2023 Budget Realization Reports (LRA). The approach used in this study is quantitative descriptive by analyzing secondary data from official local government documents. The main indicators analyzed include the PAD effectiveness ratio and the spending efficiency ratio, each of which is calculated by comparing the realization against the set target or budget. The results show that the effectiveness of PAD in 2022 of 19.40% increased to 22.89% in 2023. Despite the increase, this achievement is still very low and shows the need to optimize levy collection and develop more innovative PAD sources. Meanwhile, regional spending efficiency showed quite good results, reaching 100% in 2022 and decreasing slightly to 90.38% in 2023. This decrease in efficiency occurred in line with the surge in the spending budget which increased almost threefold, but the realization of spending was still relatively high. These findings show an inequality between income and spending, where spending has been efficiently managed, but PAD is still unreliable as a significant source of financing. The implication of the results of this study is the need to strengthen the strategy to increase regional income that is integrated with a financial planning system that is oriented towards fiscal independence. Periodic evaluation of financial performance like this is expected to be the basis for more accountable and sustainable policy formulation for local governments.

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