ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA PADA PEMERINTAH PROVINSI SUMATERA UTARA
Oleh : Devi Purnama Sari, Eka Andriani, Zulia Hanum
Diterbitkan di : BISMAN INFO
Volume : 10 No : 1 Januari 2023
Penerbit : Politeknik Unggul LP3M
ISSN : 2355-150X
Abstrak
The purpose of this research was to analyze the level of effectiveness and efficiency of the North Sumatra Provincial Government budget. The type of research conducted in this research is descriptive quantitative. This research was conducted using time series data from 2019-2021. This study uses secondary data sourced from sumutprov.go.id. The results of this study indicate that the implementation of the budget in 2019-2021 in the North Sumatra Provincial Government, seen from the analysis of budget effectiveness, is considered effective. This can be seen from the ratio of the effectiveness of the expenditure budget in 2019 of 90.13%, in 2020 of 95.14% and in 2021 it was 93.62% and the locking of the spending budget in 2019-2021 for the Provincial Government of North Sumatra was seen from the analysis of spending efficiency which was considered efficient. This can be seen from the efficiency ratio of the spending budget in 2019 of 70.74%, in 2020 of 61.43% and in 2021 of 68.94%. Therefore, the toy budget for the North Sumatra Provincial Government is included in the criteria for being effective and efficient.