<![CDATA[The allocation of 20% of the district / city Regional Budget for education is thought to have implications for the achievement of the quality indicators of educators such as certified teachers. Especially after the issuance of Law Number 23 of 2014 concerning Regional Government. The purpose of this study is to analyze and describe the effectiveness of the implementation of the direct expenditure budget of the Quality Improvement Program for Educators of Basic Education, Kerinci Regency, Jambi Province from 2014 to 2018. This type of research is descriptive qualitative using the formula for calculating the effectiveness by Mahsun and then analyzed according to the effectiveness level criteria based on Regulation of the Minister of Home Affairs No. 690,900-327 of 1996 concerning Criteria for Effectiveness of the Budget. The data used are secondary data, obtained through documentation studies. The results showed that the level of effectiveness of the implementation of the budget in the Effective category. Although there is a small portion of the budget that is not realized either in the form of silpas or the budget is not spent at all. But on the other hand, the level of effectiveness is not comparable with the achievement of the organization's Key Performance Indicators such as 2017 and 2018. Therefore, for the future it is necessary to have a more careful budget planning and in-depth research on the quality of planning and implementation in aspects: performance indicators, budgets, and processes to determine the extent to which these aspects support the achievement of the organization's Key Performance Indicators.]]>
