ANALISIS RASIO KESERASIAN BELANJA (OPERASI DAN MODAL) DAN EFISIENSI BELANJA TERHADAP KINERJA KEUANGAN PADA KEPOLISIAN DAERAH SUMSEL PERIODE 2021-2025

SARI, KURNIA INDAH (2026) ANALISIS RASIO KESERASIAN BELANJA (OPERASI DAN MODAL) DAN EFISIENSI BELANJA TERHADAP KINERJA KEUANGAN PADA KEPOLISIAN DAERAH SUMSEL PERIODE 2021-2025. S-1 thesis, 021008 Universitas Tridinanti.

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Abstract

ABSTRAK Kurnia Indah Sari, “Analisis Rasio Keserasian Belanja (Operasi dan Modal) dan Efisiensi Belanja Terhadap Kinerja Keuangan Pada Kepolisian Daerah Sumsel” (Di bawah bimbingan ibu Meti Zuliyana,S.E., M.Si.,Ak.CA.CSRS dan Shelly Farida Tobing, S.E., M.Si., Ak) Penelitian ini membahas tentang analisis rasio keserasian belanja (belanja operasi dan belanja modal) serta rasio efisiensi belanja terhadap kinerja keuangan pada Kepolisian Daerah Sumatera Selatan periode 2021–2025. Observasi awal menunjukkan bahwa alokasi anggaran pada Kepolisian Daerah Sumatera Selatan lebih dominan pada belanja operasi dibandingkan belanja modal, serta terdapat penurunan proporsi belanja modal dari tahun ke tahun. Kondisi ini dipicu oleh tingginya kebutuhan operasional organisasi yang berpotensi menimbulkan ketidakseimbangan struktur anggaran dan dapat memengaruhi kinerja keuangan di masa mendatang. Penelitian ini bertujuan untuk mengetahui dan menganalisis tingkat keserasian belanja serta efisiensi belanja dalam mendukung kinerja keuangan pada Kepolisian Daerah Sumatera Selatan. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan pendekatan analisis rasio keuangan sektor publik. Data yang digunakan merupakan data sekunder berupa Laporan Realisasi Anggaran (LRA) yang diperoleh dari Bidang Keuangan Polda Sumsel periode 2021–2025. Hasil penelitian menunjukkan bahwa pengelolaan anggaran pada Polda Sumsel sudah efisien, namun belum sepenuhnya serasi dari segi proporsi belanja operasi dan belanja modal. Penelitian selanjutnya disarankan untuk menambahkan variabel lain dalam pengukuran kinerja keuangan pemerintah agar hasil penelitian menjadi lebih luas dan mendalam. Kata Kunci: Rasio Keserasian Belanja, Belanja Operasi, Belanja Modal, Efisiensi Belanja, Kinerja Keuangan. xiii ABSTRACT Kurnia Indah Sari, “Analysis of Expenditure Compatibility Ratios (Operational and Capital Expenditures) and Expenditure Efficiency on Financial Performance at the South Sumatra Regional Police” (under the supervision of Mrs. Meti Zuliyana, S.E., M.Si., Ak., CA., CSRS and Shelly Farida Tobing, S.E., M.Si., Ak.). This study discusses the analysis of expenditure compatibility ratios, consisting of operational expenditure and capital expenditure, as well as expenditure efficiency ratios on the financial performance of the South Sumatra Regional Police for the 2021–2025 period. Initial observations indicate that the budget allocation at the South Sumatra Regional Police is more dominated by operational expenditure than capital expenditure, and there has been a decline in the proportion of capital expenditure from year to year. This condition is triggered by the high operational needs of the organization, which have the potential to create an imbalance in the budget structure and may affect financial performance in the future. This study aims to determine and analyze the level of expenditure compatibility and expenditure efficiency in supporting financial performance at the South Sumatra Regional Police. The research method used is a quantitative descriptive method with a public sector financial ratio analysis approach. The data used are secondary data in the form of Budget Realization Reports (LRA) obtained from the Financial Division of the South Sumatra Regional Police for the period 2021–2025. The results of the study indicate that budget management at the South Sumatra Regional Police has been efficient; however, it has not been fully balanced in terms of the proportion of operational expenditure and capital expenditure. Future researchers are advised to add other variables in measuring government financial performance so that the research results can be broader and more in-depth. Keywords: Expenditure Compatibility Ratio, Operational Expenditure, Capital Expenditure, Expenditure Efficiency, Financial Performance.

Item Type:	Thesis (S-1)
Subjects:	H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Ny KURNIA INDAH SARI
Date Deposited:	11 Aug 2026 03:33
Last Modified:	12 Aug 2026 02:46
URI:	http://repository.univ-tridinanti.ac.id/id/eprint/11275

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