ANALISIS REALISASI ANGGARAN BELANJA DALAM MENGUKUR EFISIENSI DAN EFEKTIVITAS PENYERAPAN ANGGARAN  BELANJA PADA KANTOR PANGULU NAGORI  LARAS DUA KECAMATAN SIANTAR  KABUPATEN SIMALUNGUN  PERIODE 2019 – 2022.

Alya Hayati; Liper Siregar; Hery P Silitonga

Alya Hayati Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Liper Siregar Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Hery P Silitonga Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Keywords: efficiency, effectiveness and expenditure budget.

Abstract

The objectives of this study are: 1. To determine the Efficiency of Village Fund Budget Realization implemented in Nagori Laras II, Siantar District, Simalungun Regency. 2. To find out the Effectiveness of the Realization of the Village Fund Budget implemented in Nagori Laras II, Siantar District, Simalungun Regency. This research was conducted using qualitative descriptive analysis and comparative analysis. The results of the study can be concluded that the efficiency of the budget and expenditure revenue as a whole are less effective, this is because the expenditure budget is used larger than the revenue budget. The overall effectiveness of the revenue and expenditure budget is less effective. This is because the spending plan has not been realized and there are several developments that have not been carried out due to immature planning and the unsuccess of the budget plan in achieving the set goals.

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