Analisis Efektivitas Dan Efisiensi Belanja Dinas Pendidikan Kabupaten Bengkalis
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Institusion
Politeknik Negeri Bengkalis
Author
Febrianto, Ryan
Subject
562 Akuntansi
Datestamp
2021-10-13 08:17:46
Abstract :
The efficiency of local government spending is still very low, the allocation of direct spending which is the main element in the delivery of public services is smaller than indirect spending which is actually a supporting element. In a company, overhead costs are greater than direct material and labor costs. Furthermore, problems also occur in the effectiveness of the APBD where the realization of the direct expenditure budget has not been optimal when compared to the realization target. This study aims to determine the effectiveness and efficiency of the Bengkalis District Education Office budget and the causes and impacts of ineffective and efficient spending at the Bengkalis District Education Office in 2017-2019. The results showed that in 2017 the number of realizations compared to the budget was 93.74% (effective), in 2018 it was 95.50% (effective) and in 2019 it was 97.10% (effective). In 2017 the comparison between the budget target for direct expenditure realization is 103.60% (inefficient), in 2018 it is 104.77% (inefficient) and in 2019 it is 102.07% (inefficient). The inefficient spending budget at the Bengkalis Regency Education Office in 2017-2019 is due to several policies that have changed, namely regional financing policies, regional spending policies and regional income policies.
The efficiency of local government spending is still very low, the allocation of direct spending which is the main element in the delivery of public services is smaller than indirect spending which is actually a supporting element. In a company, overhead costs are greater than direct material and labor costs. Furthermore, problems also occur in the effectiveness of the APBD where the realization of the direct expenditure budget has not been optimal when compared to the realization target. This study aims to determine the effectiveness and efficiency of the Bengkalis District Education Office budget and the causes and impacts of ineffective and efficient spending at the Bengkalis District Education Office in 2017-2019. The results showed that in 2017 the number of realizations compared to the budget was 93.74% (effective), in 2018 it was 95.50% (effective) and in 2019 it was 97.10% (effective). In 2017 the comparison between the budget target for direct expenditure realization is 103.60% (inefficient), in 2018 it is 104.77% (inefficient) and in 2019 it is 102.07% (inefficient). The inefficient spending budget at the Bengkalis Regency Education Office in 2017-2019 is due to several policies that have changed, namely regional financing policies, regional spending policies and regional income policies.
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