Analisis efektivitas dan efisiensi pelaksanaan anggaran belanja

Abstract

The purpose of the analysis is to assess performance of BPKAD Magelang city, the period of 2015-2018. Secondary data is used in this study obtained from BPKAD Magelang city's Budget Relisation Report 2015-2018. The study is a descriptive study that uses effectiveness and efficiency analysis techniques to mesure the performance of BPKAD Magelang City. Research shows that the effectiveness of budgeting over the 2015-2018 periode fluctuates from year, where in 2015 include in thecriteria levels is less effective, in 2016-2018 include in the characteristic that are quite effective. In the run of the budget, BPKAD Magelang city has been processed efficiently that in 2015 and 2016 categorized as very efficient and 2017-2018 categorized efficient.