Analysis of the Effectiveness and Efficiency of Local Government Budget Utilization

Abstract

This research aims to determine and analyze the effectiveness and efficiency of revenue and expenditure budgets from 2017 to 2021 in the Administrative Authority of  Baucau District. The analytical tool employed in this study is a quantitative descriptive method, involving an analysis of target data, expenditure and revenue realization, utilizing effectiveness and efficiency ratios. The data used includes both primary and secondary data. The findings of this research indicate that the average effectiveness of revenue and expenditure budget realization from 2017 to 2021 in the Administrative Authority of Baucau District is 85.97%, meeting the criteria of being Sufficiently Efficient. The average efficiency level is also 85.97%, meeting the criteria of being sufficiently efficient. Meanwhile, the performance achievement of the program planning in 2021-2022, measured by the average program realization, is considered quite good.