Analisis Efektivitas dan Efisiensi Realisasi Anggaran Belanja pada Dinas Perindustrian, Perdagangan, Energi dan Sumber Daya Mineral Kabupaten Garut

  • Tiara Nurul Hidayat Politeknik Negeri Bandung
  • Etti Ernita Sembiring Politeknik Negeri Bandung
  • Darya Setia Nugraha Politeknik Negeri Bandung
DOI: https://doi.org/10.35313/iarj.v3i1.4116
Keywords: Effectiveness, Efficiency, Budget Realization

Abstract

This study aims to analyze the effectiveness and efficiency of budget realization at the Department of Industry, Trade, Energy and Mineral Resources in the 2018-2020 budget. This research is a quantitative research. data sources are secondary data and primary data in the form of a Budget Realization Report (LRA) and also in the form of interviews. Data analysis used by calculating the ratio of effectiveness and efficiency and also processing interview data. The results of the study show the criteria for the effectiveness of the implementation of the budget in 2018 with effective criteria, in 2019 with ineffective criteria and in 2020 the criteria are less effective. Efficiency Criteria The implementation of the budget in 2018 and 2019 shows that it has been efficient and in 2020 it is very efficient.

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Author Biographies

Tiara Nurul Hidayat, Politeknik Negeri Bandung

Accounting Department

Etti Ernita Sembiring, Politeknik Negeri Bandung

Accounting Department

Darya Setia Nugraha, Politeknik Negeri Bandung

Accounting Department

Published
2022-10-31
How to Cite
Hidayat, T. N., Sembiring, E. E., & Nugraha, D. S. (2022). Analisis Efektivitas dan Efisiensi Realisasi Anggaran Belanja pada Dinas Perindustrian, Perdagangan, Energi dan Sumber Daya Mineral Kabupaten Garut . Indonesian Accounting Research Journal, 3(1), 51-58. https://doi.org/10.35313/iarj.v3i1.4116
Issue
Vol 3 No 1 (2022): Indonesian Accounting Research Journal (October 2022)
Section
Articles