Jurnal Aplikasi Bisnis
Vol. 20 No. 1: Volume 20 No. 1, Juni 2023

Analisis Efisiensi dan Efektivitas Realisasi Anggaran Belanja pada Dinas Koperasi, UMK, UM dan Perindustrian Kota Metro Tahun Anggaran 2017-2020

Drajat Armono (Universitas Islam Indonesia)
Nur Widiyaningsih (Universitas Islam Indonesia)
Nurhayanto (Universitas Amikom Yogyakarta)



Article Info

Publish Date
15 Jun 2023

Abstract

Abtract The budget is an important tool in public sector organization as well as in the private sector, because the budget is used as a measuring tool or performance appraisal to be achieved in the future and is expressed in numbers. Therefore, this study aims to determine and measure the level of efficiency and effectiveness of the local government’s performance of the Departement of Cooperatives, UMK, UM and Metro City Industry in realizing the budget starting from the 2017-2020 period. This study uses the Budget Realization Report obtained from the object of research. The result of this study conclude that the calculation of the average use of the budget is quite effective and efficient. The use of the budget is said to be successful if the realization does not exceed the budgeted figure. Keywords: Budget, Efficiency, Effectiveness, Performance Measurement

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Journal Info

Abbrev

JABIS

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

Jurnal Aplikasi Bisnis (JABIS) is a journal periodical written both in Indonesian and English language. JABIS published by Diploma III Economy of Universitas Islam Indonesia twice a year on July and December. JABIS is a media of communication and reply forum for scientific works especially ...