Analisis Efektivitas dan Efisiensi Anggaran Belanja pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Langkat Tahun 2019 - 2021

Abstract

This research aims to find out how Financial Performance is Regional Government seen from the Effectiveness Ratio and Efficiency Ratio Langkat Regency Original Regional Income. This research was conducted at the Agency Regional Asset and Management Langkat Regency. This research using descriptive methods, data collection techniques are carried out by documentation techniques. The results of this research are based on the report's analysis The realization of the Langkat Regency shows the Regency Effectiveness Ratio in 2019, 2020, and 2021 steps were not effective because there was a decrease in realization regional original revenue budget. Due to the source of receipt from the regional taxes and levies sector is very less than budgeted previously. Based on the results of data analysis, the Langkat Regency Efficiency Ratio is quite efficient but the decrease in the Efficiency Ratio is still occurring caused by an increase in regional income followed by an increase regional shopping.