ANALISIS REALISASI ANGGARAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI KINERJA INSTANSI PEMERINTAH

Abstract

In this modern era, the community requires clean or good government that can provide accountable and transparent information in their financial management. The budget which is managed by public must apply the principles of efficiency and effectiveness which become the indicators of financial performance of public entity. This research aimed is to analyze the efficiency and effectiveness of the Surabaya City Social Service budget in the 2016-2018 period. Whei, the data collection technique use descriptive qualitative method by collecting data, calculating the effetiveness and its efficiency, and analyzing the information. As the result, the objective conclusions could be drawn on its problem. Moreover, the research period was 3 years, namely 2016-2018 fiscal year. The research result of its effectiveness in 2016-2018 was effective in overall. It happened as the result of achieving the effevtiveness level was more than 90%. In other words, it was assumed good. Besides, it met the criteria which had been set. On the other hand, the research result, of its effeiciency in 2016-2018 was entirely less efficient. It happened as the use of direct expenditure budget was greater than the use of the realization of the total budget.
Keywords: social service budget, effectiveness, efficiency.