ANALYSIS OF EFFECTIVENESS AND EFFICIENCY IN BUDGET ABSORPTION
DOI:
https://doi.org/10.54443/jaruda.v2i4.151Keywords:
Budget, Effectiveness, EfficiencyAbstract
Population and Registration Service Civil Buton Regency is element organizer affairs government area in the field administration population and registration civil being authority area . Budget shopping at the Population and Registration Service Civil Buton Regency sourced from Budget Regional Income and Expenditures (APBD). Budget provided must used in a way Good . If given budget No walk in a way effective and efficient so give rise to impact form use budget misdirected spending , overspending mark budget (overspending ) , shop below mark budget (underspending) , and violating purchases provision law (fraud spending) . Study This aim For analyze realization budget shopping to effectiveness and efficiency absorption budget shopping at the Population and Registration Service Civil Buton Regency . Research methods used is method descriptive quantitative . Research result This show that level effectiveness absorption budget shopping For 2016 effective of 98.98%, effective in 2017 of 92.65%, effective in 2018 of 95.12%, effective in 2019 amounting to 96.94%, and effective in 2020 amounting to 91.46%. Efficiency level absorption budget shopping For 2016 is very efficient amounting to 41.36%, in 2017 it was very efficient amounting to 47.32%, in 2018 it was very efficient amounting to 51.36%, in 2019 it was efficient amounted to 64.82%, and 2020 was very efficient of 58.85%
References
Fauziah Devitasari Lombi, Haliah, Nirwana. 2022. Application Of Value For Money In Assessing Performance In Public Sector Hospitals: A Systematic Literature Review. Economic Journal of Ichsan Sidenreng Rappang. Vol 1 No 02. Sidenreng Rappang.
Indah Putri Nurafifah, Haliah, Nirwana. 2022. Analysis Of Local Government Performance Measurement Using Value For Money Approach (Case Study In Nabire Regency In 2019-2021). Journal of Accounting and Business. Vol 2 No 2. Kendal.
Andi Nurul Tenriwali Hasanuddin, Haliah, Darwis Said. 2023. Psychological Capital in Moderating the Effect of Participation in Budgeting, Competence and Healthy Lifestyle on the Performance of Local Government Apparatus. Owner of Research and Accounting Journal. Vol 7 No 1. Medan
Abdul Halim. 2007. Public Sector Accounting Regional Financial Accounting . Salemba Four. Jakarta.
. 2008. Public Sector Accounting Regional Financial Accounting . Salemba Four. Jakarta.
. 2012. Public Sector Accounting Regional Financial Accounting . Salemba Four. Jakarta.
Alful Laila Rosyidah Noor Shofwah. 2019. Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Government Agency Performance . Journal of Accounting Science and Research. Vol 8 No 7. Indonesian College of Economics (STIESIA). Surabaya.
Badrudin, Rudy. 2012. Economics of Regional Autonomy . UPP STIM YKPN. Yogyakarta.
Deddi and Ayuningtyas. 2010. Public Sector Accounting . Salemba Four. Jakarta.
Erlina Rasdianto. 2013. Accrual-Based Regional Financial Accounting . Brama Ardian. Medan.
Hamidi. 2005. Qualitative Research Methods . UMM press. Poor.
Kuncoro, Mudrajad. 2009. Research Methods for Business and Economics . Erlangga. Jakarta.
Mahmudi. 2011. Public Sector Accounting . UUI Press. Yogyakarta.
. 2015. Public Sector Performance Management . UPP STIM YKPN. Yogyakarta.
. 2016. Analysis of Regional Government Financial Reports . UPP STIM YKPN. Yogyakarta.
. 2019. Public Sector Performance Management . UPP STIM YKPN. Yogyakarta.
Mardiasmo. 2009. Public Sector Accounting . Andi Offset. Yogyakarta.
Mohamad Mahsun. 2009. Public Sector Performance Measurement . BPFE. Yogyakarta.
Mohamad Mahsun, Sulistyowati & Heribertus Andre Purwanugraha Firm. 2011. Public Sector Accounting . BPFE. Yogyakarta.
Nurlan Darise. 2008. Regional Financial Accounting (Public Sector Accounting) . Index. Jakarta.
Buton Regent Regulation Number 27 of 2019. Regarding the Position, Organizational Structure, Duties and Functions and Work Procedures of the Buton Regency Population and Civil Registration Service . Pasarwajo
Buton Regency Regional Regulation Number 7 of 2015. About the Principles of Regional Financial Management . Pasarwajo.
Minister of Home Affairs Regulation Number 29 of 2002. Concerning Guidelines for Management, Accountability and Supervision of Regional Finances as well as Procedures for Preparing Regional Revenue and Expenditure Budgets, Implementation of Regional Financial Administration and Preparation of Regional Revenue and Expenditure Budget Calculations . Jakarta.
Minister of Home Affairs Regulation Number 13 of 2006. Regarding Guidelines for Regional Financial Management . Jakarta.
Minister of Home Affairs Regulation Number 21 of 2011. Regarding Guidelines for Regional Financial Management . Jakarta
Minister of Home Affairs Regulation Number 33 of 2019. Regarding Guidelines for Preparing the 2020 Fiscal Year APBD . Jakarta.
Government Regulation Number 58 of 2005. Regarding Regional Financial Management . Jakarta.
Government Regulation Number 71 of 2010. About Government Accounting Standards . Jakarta.
Prasetyo, Wahyu, Nugraheni, Agustina. 2020. Analysis of Expenditure Budget Realization in Order to Measure the Effectiveness and Efficiency of Expenditure Budget Absorption for the Department of Population and Civil Registration of Magelang City . Accounting Student Scientific Journal. Vol 11 No 1. Tidar University. Magelang.
Putra, Afuan, Dhiniharista, Novia. 2020. Analysis of the Effectiveness and Efficiency of the Expenditure Budget at the National Unity and Political Agency of Sleman Regency . Indonesian Accounting Journal. Vol 9 No 1. Indonesian Islamic University. Yogyakarta.
Rahardjo Adisasmita. 2011. Regional Revenue and Budget Management . Science House. Yogyakarta.
Sony Yuwono, Agus Indrajaya, Tengku Hariyandi. 2005. Public Sector Budgeting . Bayumedia. Poor.
. 2008. Understanding the APBD and its Problems "Regional Financial Management Guide" . Bayumedia. Poor.
Sugiyono. 2009. Quantitative Research Methods, Qualitative R&D . Alphabet. Bandung.
. 2013. Quantitative Research Methods, Qualitative R&D . Alphabet. Bandung.
. 2018. Quantitative Research Methods, Qualitative R&D . Alphabet. Bandung
. 2019. Quantitative, Qualitative and R&D Research Methods . Alphabet. Bandung.
Law of the Republic of Indonesia Number 32 of 2004. About Regional Government . Jakarta.
Law of the Republic of Indonesia Number 33 of 2004. Concerning Financial Balance between the Central Government and Regional Governments . Jakarta.
Law of the Republic of Indonesia Number 24 of 2013. Concerning Amendments to Law Number 23 of 2006 concerning Population Administration . Jakarta.
Law of the Republic of Indonesia Number 23 of 2014. About Regional Government . Jakarta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Sharaswati, Haliah, Nirwana
This work is licensed under a Creative Commons Attribution 4.0 International License.
