Analysis of the Influence of the Realization of the Regional Revenue and Expenditure Budget (APBD), Clarity of Budget Targets on Regional Government Performance, Sleman Regency Case Study in 2022

Heri Mohamat Solikin; Hasim As'ari

Authors

Heri Mohamat Solikin Faculty of Economics, Universities Mercu Buana Yogyakarta, Indonesia
Hasim As'ari Faculty of Economics, Universities Mercu Buana Yogyakarta, Indonesia

Keywords:

APBD Sleman 2022, Regional Budget Realization, Local Government Performance, Clarity of Budget Goals

Abstract

Local governments are responsible for public services, infrastructure, employment and resource management. To improve performance, strong apparatus capacity, efficient financial systems and active community participation are required. Local autonomy includes both governance and financial arrangements. Factors such as budget, human resources, policies, transparency, accountability, and community participation affect performance. This study aims to evaluate the effect of APBD realization and Budget Goal Clarity on Local Government Performance in Sleman Regency in 2022, to support policy improvements and future measures. The research method used is quantitative with secondary data, data analysis techniques include classical assumption testing, multiple linear regression, and hypothesis testing. This research was conducted in Sleman district with a population of all local governments and a sample of 47 respondents.

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