Beyond Budget Realization: A Descriptive Analysis of Revenue Performance and Expenditure Patterns in Bengkulu Province, Indonesia (2022–2025)
DOI:
https://doi.org/10.26858/brain.v3i2.82Keywords:
public finance, regional budget, revenue realization, revenue composition, expenditure patterns, Bengkulu ProvinceAbstract
Assessing regional financial performance requires more than examining budget realization figures; it also involves understanding where revenue comes from and how public funds are allocated. This study examines revenue performance and expenditure patterns in Bengkulu Province, Indonesia, from 2022 to 2025 using a descriptive qualitative approach and document analysis of official regional budget documents, realization reports, and financial accountability records. The analysis covers revenue growth, changes in revenue composition, expenditure allocation, and budget realization. The findings show that, between 2022 and 2024, regional revenue grew by 8.06%, outpacing expenditure growth of 3.77%. After recording deficits before financing transactions in 2022 and 2023, the provincial government recorded a surplus of IDR 51.382 billion in 2024. However, this change occurred alongside a decline in the share of Regional Own-Source Revenue (PAD), from 36.85% of total revenue in 2022 to 34.00% in 2024, while transfer revenue remained the largest revenue source. On the expenditure side, operating expenditure accounted for 76.48% of total spending in 2024, whereas the share of capital expenditure fell to 13.60%. Data for January–September 2025 further show uneven realization across expenditure categories, with capital expenditure reaching 21.93% of the reported budget, compared with 82.65% for transfer expenditure. These findings illustrate the importance of examining revenue and expenditure together when assessing regional fiscal conditions. Budget realization figures reveal changes in the province’s financial position and spending priorities, but they do not, on their own, establish the efficiency or effectiveness of public spending. A fuller assessment requires additional evidence on program implementation and the outcomes of public expenditure.
Keywords: public finance; regional budget; revenue performance; expenditure patterns; Bengkulu Province.
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