<![CDATA[The purpose of this study was to determine the effectiveness and efficiency of using the 2019-2021 budget at the Tana Toraja Regency Transportation Service. This type of research is descriptive quantitative where the author observes, records, analyzes and presents the results of the data obtained on the research object. Data analysis techniques use the ratio of Effectiveness and Efficiency Ratio. Based on the results of the analysis and discussion, it can be concluded that based on the results of calculating the ratio of budget effectiveness in 2019, the performance of budget management at the Tana Toraja Regency Transportation Office is considered effective with achieving the criteria of 99.45%, in 2020 it is 91.78% and in 2021 of 93.27%. Meanwhile, based on the results of budget efficiency calculations in the budget management section of the Tana Toraja Regency Transportation Service it is considered very efficient, with the achievement of criteria of 46.71% in 2019, 32.71% in 2020 and 1% in 2021.]]>
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