ANALYSIS OF EFFECTIVENESS AND EFFICIENCY OF BUDGET MANAGEMENT FOR THE PROCUREMENT OF GOODS AND SERVICES AT THE YOUTHAND SPORTS OFFICE OF EAST KALIMANTAN PROVINCE
Abstract
Measurement of effectiveness is by comparing the realization of the budget that has been used with the Budget Expenditure Target for the Procurement of Goods and Services that has been set, while the measurement of efficiency is the comparison between the realization of the budget that has been used with the realization of the budget for the Procurement of Goods and Services that has been achieved. The results of the effectiveness measurement show that from 2018 to 2020 the budget for the procurement of goods and services has not been effective because it reaches < 90%, while the results of the efficiency measurement show that from 2018 to 2020 the budget for the procurement of goods and services has run efficiently because reached < 90%.
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References
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