ANALYSIS OF BUDGET EFFECTIVENESS AND EFFICIENCY AT THE PUBLIC WORKS DEPARTMENT OF KUTAI KARTANEGARA REGENCY
Abstract
The research aims to determine and analyze the effectiveness of budget implementation at the Public Works Department of Kutai Kartanegara Regency for the 2021-2022 fiscal year and to determine and analyze the efficiency of budget implementation at the Public Works Department of Kutai Kartanegara Regency for the 2021-2022 fiscal year. This research uses the theoretical basis of public sector accounting and budget realization reports. The analytical tools used in this research are effectiveness ratio analysis and efficiency ratio analysis. The data collection technique used in this research is library research to obtain budget realization report data. The results of this research are the 2021 budget seen from the effectiveness ratio analysis is included in the moderately effective category, with a presentation result of 87%, while the 2022 budget seen from the effectiveness ratio analysis is included in the moderately effective category, with a presentation result of 83%. In 2021, the official budget efficiency level is 120%, which means that budget absorption is inefficient, while in 2022 the official budget efficiency level is 114%, which means that budget absorption is inefficient. This study concludes that the implementation of the budget at the Public Works Department of Kutai Kartanegara Regency in 2021 and 2022 is still quite effective because the value obtained is less than ninety percent. The budget at the Public Works Department of Kutai Kartanegara Regency in 2021 and 2022 is inefficient because the value obtained is more than one hundred percent.
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