Analisis Efektivitas dan Efisiensi Anggaran Belanja pada Dinas Perhubungan Kabupaten Humbang Hasundutan Tahun 2019 - 2021

Abstract

This research aims to find out how Financial Performance is Regional Government seen from the Effectiveness Ratio and Efficiency Ratio Humbang Hasundutan Regency Original Regional Income. This research was conducted at the Transportation Department of Humbang Hasundutan 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 Humbang Hasundutan Regency shows the Effectiveness Rasio at Transportation Departmen of Humbang Hasundutan Regency in 2019, 2020, and 2021 steps were effective enough. Due to sufficient coordination and cooperation between the fields or units concerned in order to achieve a program. Based on the results of data analysis, Efficiency Rasio at Transportation Department of Humbang Hasundutan Regency is efficient but the decrease in the Efficiency Ratio is still occurring caused by a very high proportion of direct expenditure realization compared to overall expenditure realization.