EVALUASI PRA DAN PASCA EFISIENSI PADA ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN SLEMAN

Nurjaman, Haikal Rizky, Akhmad Afnan, S.E., M.Acc (2025) EVALUASI PRA DAN PASCA EFISIENSI PADA ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN SLEMAN. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

This study aims to evaluate the efficiency of the Regional Revenue and Expenditure Budget (APBD) of Sleman Regency before and after the implementation of the national efficiency policy outlined in Presidential Instruction Number 1 of 2025. The research was conducted through direct observation during an internship at the Regional Finance and Asset Agency (BKAD). The evaluation focused on changes in the spending structure, the allocation of priority programs, and the efficiency of regional budget utilization. The results indicate that the Sleman Regency Government has successfully implemented efficiency measures by cutting non-priority expenditures, such as official travel and stationery procurement, while reallocating IDR 76.9 billion to national strategic programs, including the Free Nutritious Meals (MBG) program. However, the effectiveness of these efficiency measures has not yet been fully realized, as the outcome indicators for the new programs have not demonstrated a tangible impact on development and community welfare. In conclusion, while the efficiency measures have positively influenced regional budget policy, further improvements in planning and performance evaluation are needed to ensure optimal and sustainable results.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Evaluation, APBD, Budget Efficiency, Sleman Regency, Pre and Post Evaluation, APBD, Budget Efficiency, Sleman Regency, Pre and Post Evaluation, APBD, Budget Efficiency, Sleman Regency, Pre and Post
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Bisnis dan Humaniora > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 08 Oct 2025 06:20
Last Modified: 08 Oct 2025 06:20
URI: http://eprints.uty.ac.id/id/eprint/19211

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