Analysis of Expenditure Harmony Ratios (Operational and Capital Expenditures) and Expenditure Efficiency on Financial Performance at the South Sumatra Regional Police During the Period 2021–2025
Keywords:
Expenditure Harmony Ratio, Operational Expenditure, Capital Expenditure, Expenditure Efficiency, Financial Performance
Abstract
This study aims to analyze the expenditure harmony ratios (operational and capital expenditures) and expenditure efficiency on financial performance at the South Sumatra Regional Police during the period 2021–2025. This study uses a quantitative descriptive approach with financial ratio analysis. The data used are secondary data in the form of Budget Realization Reports (LRA) obtained from the Finance Division of the South Sumatra Regional Police. The results indicate that expenditure management has been implemented efficiently; however, the composition of expenditures is not yet fully balanced due to the dominance of operational expenditures compared to capital expenditures. These findings highlight the importance of improving budget allocation strategies to support effective financial management and organizational performance.
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Republic of Indonesia. (2006). Permendagri No. 13 of 2006 concerning Guidelines for Regional Financial Management. Jakarta: Government of Indonesia.
Gea, Sri Wahyuni Febrianty. (2022). Analysis of Independence Ratio, Growth Ratio, Compatibility Ratio, Efficiency Ratio and Effectiveness Ratio to the Performance of the Gunungsitoli City Government Based on the APBD for the 2015–2020 Period. Thesis. University of Medan Area.
Halim, Abdul. (2012). Public Sector Accounting: Regional Financial Accounting. 4th Edition. Jakarta: Salemba Empat.
Ikatan Akuntansi Indonesia (IAI). (2024). Financial Accounting Standards. Jakarta: Salemba Empat.
South Sumatra Regional Police. (2026). Official Website of South Sumatra Regional Police. Available at: https://sumsel.polri.go.id/
Mahmudi. (2019). Analysis of Local Government Financial Statements. 4th Edition. Yogyakarta: UPP STIM YKPN.
Mardiasmo. (2016). Public Sector Accounting. Yogyakarta: Andi.
Mbeleng, Waldetrudis Desilika, Tameno, Nikson, & Tiwu, Maria Indriani Hewe. (2024). Analysis of the Effectiveness and Consistency of Regional Expenditure Management in the Education Sector in Kupang City. ELASTICITY: Journal of Development Economics, Vol. 0 No. 1, March.
Mahsun, Muhammad. (2017). Public Sector Performance Measurement. 3rd Edition. Yogyakarta: BPFE.
Mujiyani, M., & Safitri, P. N. (2025). Analysis of Regional Government Financial Performance and Realization of the Banten Provincial Budget for the 2017–2023 Period. JAMAN (Journal of Accounting and Business Management), Vol. 5 No. 2, pp. 12–17.
Putri, Ferica Christinawati. (2022). Analysis of Growth Ratio and Compatibility Ratio in the North Sumatra Provincial Government. BULLET: Journal of Multidisciplinary Science, Vol. 1 No. 2, June, pp. 171–177.
Government Regulation of the Republic of Indonesia Number 71 of 2010 concerning Government Accounting Standards. (2010). Jakarta: Government of the Republic of Indonesia.
Government Regulation of the Republic of Indonesia Number 15 of 2006 concerning the Financial Audit Agency. (2006). Jakarta: Government of the Republic of Indonesia.
Saputra, Erisandi, Latif, Imam Nazarudin, & Haryadi, Rina Masithoh. (2019). Analysis of Expenditure Performance in the Budget Realization Report at the Energy and Mineral Resources Office of East Kalimantan Province. Scientific Journal.
Sugiyono. (2022). Business Research Methods: Quantitative, Qualitative, and R&D Approaches. Bandung: Alfabeta.
Sukirno. (2014). Strategic Management. Bandung: Refika Aditama.
Wahyuni, Nur Afni. (2024). Analysis of Regional Expenditure Performance in the Tanjungpinang City Government in 2020–2022. Thesis. Tanjungpinang College of Economics (STIE).
Wijaya, L. H., & Susilowati, C. (2024). The Influence of Company Size, Company Growth, Leverage, and Profitability on Company Value. Journal of Education (Economics, Education and Accounting), 12(1), 105. https://doi.org/10.25157/je.v12i1.14167
Published
2026-07-31
How to Cite
Indah Sari, K., Zuliyana, M., & Farida Tobing, S. (2026). Analysis of Expenditure Harmony Ratios (Operational and Capital Expenditures) and Expenditure Efficiency on Financial Performance at the South Sumatra Regional Police During the Period 2021–2025. International Journal of Business and Quality Research, 4(03), 835-846. https://doi.org/10.63922/ijbqr.v4i03.5720
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