ANALISIS EFEKTIFITAS DAN EFISIENSI ANGGARAN PENGADAAN BARANG DAN JASA PADA DINAS PEMUDA DAN OLAHRAGA PROVINSI KALIMANTAN TIMUR

Hendra Irawan Danna Solihin Sunarto

Abstract


The purpose of this paper is to analyze the effectiveness and efficiency of budget management for the procurement of goods and services at the Youth and Sports Office of East Kalimantan Province in 2018 to 2020. The analytical tool used in this research is the measurement of effectiveness and efficiency measurement. 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 have been set, while for 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 in 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 in 2018 to 2020 the budget for the procurement of goods and services has run efficiently because reached < 90%.

Keywords


Efisiensi, Efektifitas, Anggaran Belanja Pengadaan Barang dan Jasa

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References


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