The
research was conducted by Amabel Odelia Lumentut, Lidia M. Mawikere,
and Olivia Y. M. Sardjono, all
affiliated with Sam Ratulangi University in North Sulawesi. By examining
official budget realization reports and internal financial practices at
Manado’s Regional Finance and Asset Agency (BKAD), the authors found
that the city’s annual budget surplus consistently stayed within an effective
range between 0.95 percent and 2.00 percent of the total regional budget
(APBD).
Why
budget surplus matters for local governments
A budget
surplus can be interpreted in two very different ways. In healthy proportions,
it reflects careful spending and strong financial controls. When too large,
however, it may signal weak planning, delayed projects, or missed opportunities
to improve public services. When too large, however, it may signal weak
planning, delayed projects, or missed opportunities to improve public services.
How the
researchers examined Manado’s finances
The
Universitas Sam Ratulangi team used a descriptive qualitative approach
combined with financial data analysis. They reviewed Budget Realization
Reports (Laporan Realisasi Anggaran) from 2021 to 2024 and conducted in-depth
interviews with accounting staff at BKAD Manado.
Rather
than relying on complex statistical modeling, the study focused on comparing
planned budgets with actual revenues and expenditures. This approach allowed
the researchers to trace how the surplus was formed each year and to identify
whether it resulted from poor revenue collection, deliberate spending
efficiency, or external economic factors such as the COVID-19 pandemic.
Key
findings from the 2021–2024 budget data
The
analysis highlights several consistent patterns in Manado City’s financial
management:
- Revenue targets were not fully achieved each year, particularly in regional levies and other locally generated income sources.
- Spending remained controlled, with expenditure realization ranging from 78.78 percent to 87.86 percent of the allocated budget.
- SiLPA values remained within an effective range, declining from around 2.00 percent in 2021 to 0.95 percent in 2023, before rising modestly to 1.32 percent in 2024.
- The highest surplus occurred in 2021, largely due to postponed programs during the COVID-19 pandemic, when economic activity slowed and public projects were delayed.
According
to Indonesian public finance guidelines, a surplus of around 2–3 percent
is still considered healthy because it allows flexibility for future financing
while avoiding waste. All of Manado’s surplus ratios during the study period
stayed below this threshold.
Implications
for policymakers and local administrators
The study
positions SiLPA as a reliable performance indicator for evaluating how
well a regional government manages its annual budget. For policymakers, the
Manado case demonstrates that maintaining a small, controlled surplus can
signal responsible governance rather than inefficiency.
At the
same time, the authors caution that high spending efficiency does not always
equal optimal public service delivery. Unspent funds may reflect delayed
infrastructure projects, administrative bottlenecks, or overly optimistic
revenue forecasts. Improving planning accuracy especially for locally generated
income could help ensure that public funds are used more effectively for
development priorities.
Author profile
Amabel
Odelia Lumentut, S.E.,
is a public sector accounting researcher at Sam Ratulangi University
Specializing: in regional financial management and budget performance
evaluation.
Lidia M. Mawikere, S.E., M.Si., is a lecturer at Sam Ratulangi University
With expertise: public finance and governmental accounting.
Focuses: public sector accounting, fiscal governance, and financial accountability in regional governments.
Source
Lumentut, Amabel Odelia; Mawikere, Lidia M.; Sardjono, Olivia Y. M. (2026). Analysis of Budget Surplus (SiLPA) as a Measurement Tool in APBD Management in Manado City. Formosa Journal of Applied Sciences (FJAS), Vol. 5 No. 1, hlm. 199–212.
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