Abstract :
This study aims to analyze the performance of the realization of the revenue and
expenditure budget by taking into account the level of economy, efficiency, and
effectiveness of the allocation of funds to assess budget accountability. The object
of this research is the Sleman Regency Tourism Office with the main data source
being the 2019 Budget Realization Report.
This study uses a quantitative descriptive method with primary and secondary
data types. Data analysis uses Value For Money indicators, namely to determine
the level of economy, efficiency, and effectiveness. The results of the analysis of the
calculation of the percentage of each level show that the revenue budget is included
in the criteria quite effective. While the expenditure budget shows that it is quite
economical, but overall the Budget Realization Report shows inefficient results.