Analisis Realisasi Anggaran Untuk Menilai Efektivitas Dan Efisiensi Kinerja Pemerintah Di Dinas Pertanian Dan Peternakan Provinsi Sulawesi Utara

Abstract

Good governance is an eminent issue in the management of government administration today. The implementation of local government can not be separated from the use and utilization of budget and regional income. And every year it is always the local goverment preparing a budget plan or called regional income and expenditure budgets . The purpose of this study analyzed the budget realization report to assess the effectineness and efficiency od government performance in aggriculture and livestock servive of North Sulawesi Province period 2012-2014. Data analysis method used is data analysis calculation of effectiveness and efficiency. Level or criteria of effectiveness of expenditure budget in agriculture and livestock service of North Sulawesi Province 2012-2014 vary for effevtive use the budget is quite effective in 2012 and 2013-2014 effective budget usage. So overall from 2012-2014, the level of effectiveness of agriculture and livestock expenditure budget of North Sulawesi Province experienced an effective increase. In the implementation of agriculture and livestock expenditure budget of the province of North Sulawesi in 2012-2014, already well processed and very efficient. Implementation of the 2012-2014 budget is categorized as very efficient because the efficiency level below 60%.

Assessing the Effectiveness and Efficiency of the Public Service Budget

“…The revision of Law Number 22 of 1999 to Law Number 32 of 2004 concerning Regional Government and Law Number 25 of 1999 to Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Government is a statutory regulation that underlies the policy of decentralization and regional autonomy in Indonesia (Waney, Saerang, & Alexander, 2018). The benefits of decentralization policies to improve public services are transparency of information in the regions, increasing accountability of local government performance, and increasing economic growth in the regions (Sujarwoto, 2017).…”

“…The implementation of decentralization and regional autonomy in Indonesia has not yet met expectations. There are still many problems related to the performance of local governments in public services, such as the not-yet optimal efforts to improve the economy and development in the regions (Waney et al, 2018). For this reason, local governments are required to build good performance measures.…”

Analisis Efektivitas Anggaran Dan Realisasi Anggaran Pada Bidang Rehabilitas BNNP Sumut

“…Kegiatan operasional dikatakan efektif apabila proses kegiatan mencapai tujuan dan sasaran akhir kebijakan (spendingwisely). (Waney et al, 2018)…”

Analisis Realisasi Anggaran Untuk Menilai Efektivitas Kinerja Anggaran Pada Dinas Perhubungan Kabupaten Tulungagung

“…Hal ini dapat tercapai apabila pemerintah daerah memiliki sistem akuntansi yang baik. (Nurkholis & Khusaini, 2019) Dengan penerapan prinsip efektivitas untuk anggaran yang dikelola oleh organisasi sektor publik, prinsip efektivitas inilah yang menjadi indikator dalam kinerja keuangan suatu entitas (Waney, et. al., 2018).…”