Fionita, Lia, Anisa Rachmawati, S.E., M.Acc (2022) Efektivitas dan Efisiensi Anggaran Belanja pada Badan Penanggulangan Bencana Daerah (BPBD) DIY Tahun 2018-2020. Tugas Akhir thesis, Universitas Teknologi Yogyakarta.
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Abstract
This measurement aims to determine the level of effectiveness and efficiency of the expenditure budget at the Regional Disaster Management Agency (BPBD) DIY in 2018 to 2020, whether the implementation of the budget has been effective and efficient. The importance of this measurement is used as the background of this final project report. If the results of measuring effectiveness and efficiency are good, it will have a good impact on an agency. This measurement is done by using the technique of analyzing the level of effectiveness of the budget and the analysis of the level of efficiency of the budget. The data collection used in this analysis is the method of literature review, observation and interviews. The results of this measurement show that the expenditure budget at the DIY Regional Disaster Management Agency (BPBD) from 2018 to 2020 on effectiveness measurement is included in the less effective criteria with a percentage of 66.37%. This is due to the fact that the realization of the expenditure budget has not been achieved against the budget target. The measurement of the efficiency of the implementation of the expenditure budget is included in the criteria of being quite efficient with a percentage of 87.49%. Because the realization of direct expenditure almost exceeds the amount of the budget that has been set.
Item Type: | Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir) |
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Uncontrolled Keywords: | Public sector budget, Effectiveness, Efficiency |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi dan Bisnis > D3 Akuntansi |
Depositing User: | Prodi Akuntansi Diploma |
Date Deposited: | 07 Sep 2022 08:11 |
Last Modified: | 07 Sep 2022 08:11 |
URI: | http://eprints.uty.ac.id/id/eprint/10246 |
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