GOVERNMENT FINANCIAL MANAGEMENT OF BUDGET SURPLUS (SILPA)

Abstract

This research aims to determine and analyze the extent of regional financial management and describe and analyze what factors encourage and inhibit regional financial management of SiLPA based on Government Regulation Number 12 of 2019 in Malang City. The research location was conducted in the Financial Agency and Regional Assets of Malang City. The author chose the research location in the Government of Malang City because, until 2021, Malang City won an Unqualified Opinion (WTP) from the Supreme Audit Agency of the Republic of Indonesia 11 (eleven) times in a row. This research design is a qualitative approach with data collection techniques in the form of documentation and interviews. Data were analyzed by interview transcripts, data reduction, analysis, data interpretation, and triangulation. The study results found that if regional financial management has been carried out based on the provisions of Government Regulations, factors are driving and inhibiting SiLPA for the Malang City Government in 2019, 2020, and 2021. The driving factors are in the form of regional income surplus from predetermined targets and net financing surplus. The inhibiting factor is the non-realization of regional income from the previously set target.