Perbandingan Analisis Keserasian Belanja Daerah Kabupaten Buru dan Kabupaten Buru Selatan

Abstract

The regional expenditure of the Buru Regency and South Buru Regency has continued to decline. However, a decrease in regional expenditure can impact public services and economic growth in both regencies. Therefore, an in-depth analysis of regional expenditure management is necessary to identify shortcomings and make improvements aimed at achieving good governance, thereby enabling the government to maximize existing potential for the common good. The performance analysis of regional government expenditure can be conducted using ratio analysis. One such method is the expenditure harmony ratio analysis, which helps assess the balance among various types of expenditures.This study uses secondary data sourced from Kabupaten Buru Dalam Angka 2024 and Kabupaten Buru Selatan Dalam Angka 2024, which are official publications by the BPS of Buru Regency and South Buru Regency. The data used consists of the realization of regional expenditure in both regencies during 2022–2023. The data were analyzed using the expenditure harmony ratio analysis, which includes the analysis of operational expenditure, capital expenditure, unexpected expenditure, and transfer expenditure in relation to total regional expenditure.The results show that the operational expenditure ratio of Buru Regency in 2022 and 2023 falls under the "harmonious" category, with the majority allocated to employee spending and goods and services. Likewise, the operational expenditure ratio of South Buru Regency in 2022 and 2023 is also categorized as harmonious, mostly allocated to goods and services and employee spending. The capital expenditure ratio of Buru Regency in 2022 was categorized as disharmonious, while in 2023 it was categorized as harmonious, with the majority allocated to capital expenditure for roads, irrigation, networks, buildings, and machinery. Meanwhile, the capital expenditure ratio of South Buru Regency in both 2022 and 2023 is categorized as harmonious, with most of the funds allocated to similar areas. The unexpected expenditure ratios of both regencies in 2022 and 2023 were used for unexpected expenses, while the transfer expenditure ratios during the same years were largely allocated to financial aid transfers.