ANALISIS EFEKTIVITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA PADA BADAN PERENCANAAN, PENELITIAN DAN PENGEMBANGAN DAERAH KABUPATEN BINTAN TAHUN 2016-2019

Abstrak

Implementation in the Regional Government especially in particular Regional Organizations (OPD) needs to pay attention to the management of resources (funds) properly, in this case the budgeting that is done and planned must be considered good and right, so that the achievement of effectiveness and efficiency can be carried out as is expected. The purpose of this study is to analyze the effectiveness and efficiency of the implementation of the expenditure budget at the Regional Research and Development Planning Board of Bintan Regency, for the 2016-2019 budget period. The analytical method used in this study is in the form of calculating the level of effectiveness and level of efficiency of the budget. This type of research is quantitative descriptive analysis. The results showed that the effectiveness ratio with an average percentage of 89.11% was quite effective, the efficiency ratio with an average percentage of 84.24% was less efficient.