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Research Paper | Law | Indonesia | Volume 11 Issue 12, December 2022

Analysis of Budget Absorption in Lotu District Office, Nias Utara District

Aswin Nazara | Yearning Harefa | Sophia M. Kakisina

Abstract: This analysis aims to determine the level of absorption of the budget in the Lotu District Office of North Nias Regency in accordance with the Regulation of the Minister of Finance of the Republic of Indonesia Number 22/PMK.02/2021 concerning Measurement and Evaluation of Budget Performance on the Implementation of Work Plans and Budgets of State Ministries/ Institutions, where budget absorption is one indicator in assessing the performance of financial management. This research method uses descriptive quantitative, namely by going directly to the Lotu District Office to collect data in the form of Financial Reports and Budget Realization Reports. The results of the research conducted concluded that the Lotu District Office for 3 (three) consecutive years, namely from 2019 to 2021 was considered to have been able to reach the minimum limit in absorbing the budget.

Keywords: Budget, Absorption

Edition: Volume 11 Issue 12, December 2022,

Pages: 49 - 52