ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN BELANJA DAERAH BERBASIS KINERJA PADA PEMERINTAH KOTA KENDARI

Abstrak

This study aims to determine and analyze the effectiveness and efficiency of performance-based regional expenditure budgets in the Kendari City Government in 2013-2017. The type of data used is quantitative data. The data source used is secondary data. The data collection method used is documentation. The analytical method used is descriptive analysis method. The results of the study show that the effectiveness of the Kendari City Government's regional budget for 2013-2017 fluctuated. The level of effectiveness is measured by comparing the realization of the Budget with the Budget Target. The highest effectiveness level occurred in 2013 with the effective category while the 2014-2017 year was categorized as quite effective. This is because there are several budgeted activities that are not implemented. While the level of efficiency of regional expenditure is measured by comparing the realization of the Direct Budget with the Realization of the Budget. The level of efficiency of the regional expenditure budget for 2013-2017 is categorized as very efficient. Thus the efficiency of the Kendari City Government's regional expenditure budget for 2013-2017 as a whole has been carried out efficiently, this is indicated by the results of calculations which show a percentage below 60%.