Ketidakselarasan Perencanaan-Penganggaran dan Kinerja Keuangan Organisasi Perangkat Daerah: Analisis LRA Dinas Pariwisata Provinsi Bengkulu Tahun 2021–2025

Abstract

This study assesses the financial performance of the Tourism Office of Bengkulu Province using Budget Realization Reports for 2021–2025 and examines the alignment among strategic planning, budgeting, and realization. A quantitative descriptive approach is employed through variance analysis, growth analysis, the revenue effectiveness ratio, the expenditure efficiency ratio, and expenditure compatibility analysis. The results show that average revenue effectiveness in 2021–2024 was only 63.18 percent and is classified as ineffective, while the 165.97 percent achievement in 2025 is treated as an outlier. Average expenditure efficiency reached 96.70 percent and is classified as less efficient. The expenditure structure was dominated by personnel spending at 49–59 percent and goods-and-services spending at 40–46 percent, whereas capital expenditure accounted for only 0.01–4 percent. Over the same planning horizon, the tourist-arrival target in the strategic plan and the regional medium-term plan was designed to increase by 317 percent, but the indicative marketing ceiling rose by only about 114 percent and development spending contracted in 2025. These findings indicate a planning–budgeting misalignment at the agency level. The main limitations are the missing 2023 revenue data and the absence of a detailed 2025 revenue-account breakdown.