25% which is in the criteria of being deficient in increasing its PAD. The degree of effectiveness of PAD is 110.29% with the criteria for being very effective, good and capable in the management of PAD. From the REKD side, it was 655.42% with ineffective criteria, that is, the total regional expenditure figure was greater than the realization of PAD. Harmony in Operational Expenditures is at 39.17%, which is less than half of the total Regional Expenditures or less than 50%. The balance of capital expenditures is 18.45%, which reflects that the amount of regional expenditure allocations for capital expenditures is harmoniously below the 20% figure. District Government Magelang still prioritizes short-term annual Operational Expenditures from its APBD compared to Capital Expenditures for long-term development.
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