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ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN BELANJA DAERAH BERBASIS KINERJA PADA PEMERINTAH KOTA KENDARI

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 4 No. 1 (2020)

DOI
10.33772/jak-uho.v4i1.13367
ISSN
2503-1635
Published
2020-08-07
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to determine and analyze the effectiveness and efficiency of performance-based regional expenditure budgets in the Kendari City Government in 2013-2017. The type of data used is quantitative data. The data source used is secondary data. The data collection method used is documentation. The analytical method used is descriptive analysis method. The results of the study show that the effectiveness of the Kendari City Government's regional budget for 2013-2017 fluctuated. The level of effectiveness is measured by comparing the realization of the Budget with the Budget Target. The highest effectiveness level occurred in 2013 with the effective category while the 2014-2017 year was categorized as quite effective. This is because there are several budgeted activities that are not implemented. While the level of efficiency of regional expenditure is measured by comparing the realization of the Direct Budget with the Realization of the Budget. The level of efficiency of the regional expenditure budget for 2013-2017 is categorized as very efficient. Thus the efficiency of the Kendari City Government's regional expenditure budget for 2013-2017 as a whole has been carried out efficiently, this is indicated by the results of calculations which show a percentage below 60%.

Collaboration network of the authors

40 authors · 111 co-authorship links · showing the 40 most connected

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  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Husin husinAffiliation unknown5
Erwin HadisantosoAffiliation unknown4
Muntu AbdullahAffiliation unknown3
La Ode AntoAffiliation unknown3
Mulyati AkibAffiliation unknown2
Andi Basru WawoAffiliation unknown2
Ishak AwaluddinAffiliation unknown2
Fajar SarananiAffiliation unknown1
Mohamad AsdalAffiliation unknown1
Rahmatia KambaAffiliation unknown1
Jaeluddin RazakAffiliation unknown1
Anita LestariAffiliation unknown1
Hanalir HanalirAffiliation unknown1
Novelty NKP ManurungAffiliation unknown1
Emilia NurdinAffiliation unknown1
Rosnawintang RosnawintangAffiliation unknown1
Yusuf Jaya SaputraAffiliation unknown1
Arifuddin Mas'udAffiliation unknown1
Alimudin AlimudinAffiliation unknown1
Sarlis HarisAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Intihanah IntihanahAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Santiadji Santiadji MustafaAffiliation unknown1
Alifamin Alifamin FarhamAffiliation unknown1
Muh. IbrahimAffiliation unknown1
Hasbuddin HasbuddinAffiliation unknown1
Adol PinaAffiliation unknown1
Muh. Anang DwiatmojoAffiliation unknown1
Ilda Fitri Andi PangkellarengAffiliation unknown1
Yusrina SariAffiliation unknown1
Fatricia Fatricia3Affiliation unknown1
Arfa FachrullaAffiliation unknown1
Andi Friska AnggraeniAffiliation unknown1
Santiadji MustafaAffiliation unknown1
Putra Muh. Al JufriAffiliation unknown1
Emillia NurdinAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN BELANJA DAERAH BERBASIS KINERJA PADA PEMERINTAH KOTA KENDARI</dc:title>
	<dc:creator>Tamburaka, Sulvariany</dc:creator>
	<dc:creator>Dali, Nasrullah</dc:creator>
	<dc:creator>Fathurrachman, Muhammad Fauzhan</dc:creator>
	<dc:description xml:lang="en-US">This study aims to determine and analyze the effectiveness and efficiency of performance-based regional expenditure budgets in the Kendari City Government in 2013-2017. The type of data used is quantitative data. The data source used is secondary data. The data collection method used is documentation. The analytical method used is descriptive analysis method. The results of the study show that the effectiveness of the Kendari City Government's regional budget for 2013-2017 fluctuated. The level of effectiveness is measured by comparing the realization of the Budget with the Budget Target. The highest effectiveness level occurred in 2013 with the effective category while the 2014-2017 year was categorized as quite effective. This is because there are several budgeted activities that are not implemented. While the level of efficiency of regional expenditure is measured by comparing the realization of the Direct Budget with the Realization of the Budget. The level of efficiency of the regional expenditure budget for 2013-2017 is categorized as very efficient. Thus the efficiency of the Kendari City Government's regional expenditure budget for 2013-2017 as a whole has been carried out efficiently, this is indicated by the results of calculations which show a percentage below 60%.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-07</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13367</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v4i1.13367</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 4, No 1 (2019): February 2019</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v4i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13367/9236</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
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