Jurnal Scientia
Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)

A PERFORMANCE IMPROVEMENT BASED ON MANAGEMENT EFFECTIVENESS USING THE DIRECT EXPENDITURE BUDGET

Refli Renaldi (Universitas Haji, Medan, Sumatera Utara, Indonesia)
Imamul Khaira (Universitas Haji, Medan, Sumatera Utara, Indonesia)
Nur ainun (Universitas Haji, Medan, Sumatera Utara, Indonesia)



Article Info

Publish Date
14 Aug 2023

Abstract

This study aims to find out the implementation used in the budget directly to the performance-based budget and to analyze the effectiveness of the budget directly against the performance-based budget at the Medan Helvetia Subdistrict office. The data source of this study is sourced from secondary data, namely data obtained from documents and archives obtained from the Medan Helvetia District Office. While the data collection techniques in this study were carried out by observation, interviews and documentation studies. The data analysis technique used is a comparative descriptive analysis that uses the preparation of performance-based direct spending budgets set by the general bureau and secretarial equipment of Medan Helvetia Subdistrict. The results of the research obtained using the Budget and Expenditure of the Medan Helvetia Subdistrict Office are quite effective. Budget and spending effectiveness ratio from 2019 effectiveness ratio of 84.22%, in 2020 effectiveness ratio of 93.33%, in 2021 effectiveness ratio of 97.7%.

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Journal Info

Abbrev

pendidikan

Publisher

Subject

Education Mathematics

Description

Scientific Journal is a publication by Sean Institute, which is devoted to the field of education with the topic of Learning Effectiveness studies, Analysis of Learning Influences, Application of Learning Models and the development of instructional media; we also invite the teachers, researchers, ...