ANALISIS EFEKTIFITAS DAN EFISIENSI PELAKSANAAN ANGGARAN BELANJA SATUAN BRIMOB POLDA KALIMANTAN TIMUR

Ade Yoga Pangestu Danna Solihin 2, Sunarto3

Abstract


This study aims to analyze the effectiveness and efficiency of the East Kalimantan Police Mobile Brigade Unit's spending budget for the 2017-2021 period. The study uses public sector accounting theory and tests the hypothesis that the budget utilization has been both effective and efficient during this period. The focus is on the East Kalimantan Police Mobile Brigade Unit, examining both effectiveness and efficiency. The analysis results show that the effectiveness of budget implementation was quite high across the years: 97.76% in 2017, 97.04% in 2018, 97% in 2019, 99.87% in 2020, and 97.53% in 2021, indicating that the budget utilization was effective each year. This confirms the hypothesis that the budget was effectively utilized. However, the efficiency of the budget use was less favorable. In 2017, the efficiency was 97.59%, in 2018 it was 97.53%, in 2019 it was 97.32%, in 2020 it dropped to 94.67%, and in 2021 it further decreased to 90.38%. These figures indicate a decline in efficiency over the years, leading to the rejection of the hypothesis that the budget was efficiently used.

Keywords


Effectiveness, Efficiency, Budget

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References


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DOI: https://doi.org/10.31293/jma.v14i1.8961

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