ANALISIS EFEKTIVITAS DAN EFISIENSI REALISASI ANGGARAN PADA BADAN PERENCANAAN PEMBANGUNAN DAERAH (BAPPEDA) KABUPATEN GRESIK

Abstract

Purpose― This study aims to analyze the effectiveness and efficiency of budget realization at the Bappeda of Gresik Regency in 2019-2021, this research is considered important and can be used by policy makers as a consideration in budget planning in the following year.

Method— This study uses a qualitative research method with an effectiveness and efficiency ratio analysis of the 2019-2021 Budget Realization Report.

Finding— The results of this study are that in 2019 the budget realization is in the moderately effective and efficient category because there are some expenditures that are not absorbed, in 2020 the budget realization is in the effective and highly efficient category, in 2021 the budget realization is in the effective and highly efficient category.

Implikasi—The results of these findings can be achieved because budget planning has measured the ability to absorb the budget.