EVALUASI PENGANGGARAN BIDANG PENDIDIKAN DAN KESEHATAN DI KABUPATEN MADIUN

Abstract

The purpose of this study was to analyze the budgeting education and health . It is based on program priorities of Madiun district and Law Number 23 of 2014 on Regional Government. This study using analysis of Value for Money Analysis and Budgeting Analysis Program. The conclusion of this study is the health sector budget in accordance with Law No. 23 in 2014, but the education budget is still below the target of 20% of the national budgeting. Furthermore, factors driving and inhibiting local budgeting is the human resource capacity planner uneven and insufficient coordination between SKPD .