EFISIENSI ANGGARAN BELANJA DAERAH PADA KECAMATAN KOTAPINANG LABUHANBATU SELATAN TAHUN 2017-2019

##plugins.themes.bootstrap3.article.main##

Yulia Kasih Nasution

Abstract

This research was conducted in Kotapinang District and aims to find out how much the measurement of the efficiency of regional spending in increasing district income by using efficiency theory according to Mahmudi (2015:85). And descriptive research method with a qualitative approach. The results of this study show that (1) The level of measurement of the efficiency of the Kotapinang District budget for 2017-2019 is categorized as Efficient with the average measurement level below 100%. (2) The implementation of Regional Expenditures has been quite optimal because Kotapinang District has been able to realize the budget properly. (3) The suitability of Budget Realization with Programs/Activities has not been optimal due to lack of initial planning, Leadership Management looks at the previous year's Document. (4) Human Resources in Kotapinang Sub-district are not optimal because there are still insufficient human resources, both in terms of quality and quantity.


Budget, Efficiency, Regional Expenditure


##plugins.themes.bootstrap3.article.details##

How to Cite
Nasution, Y. K. (2022). EFISIENSI ANGGARAN BELANJA DAERAH PADA KECAMATAN KOTAPINANG LABUHANBATU SELATAN TAHUN 2017-2019. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu Dan Praktek Administrasi, 19(1), 15–22. https://doi.org/10.31113/jia.v19i1.802


Section
Articles

References

Anggara, S. (2016). Administrasi keuangan Negara. Bandung: CV Pustaka Setia

Ali, Faried. 2011. Teori dan Konsep Administrasi. PT Rajagrafindo Persada:JakartaMahmudi. 2016. Akuntansi Sektor Publik. Yogyakarta: UII Press

Mahmudi, M. (2019). Manajemen Kinerja Sektor Publik. In Akademi Manajemen Perusahaan YKPN, Yogyakarta (3rd ed., Vol. 1). Yogyakarta: UPP STIM YKPIN.

Halim. 2014. Manajemen Keuangan Sektor Publik Problematika Penerimaan dan Pengeluaran Pemerintah (Anggaran Pendapatan dan Belanja Negara/Daerah).Jakarta: Salemba Empat

Sugiyono. 2013. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Sugiyono. (2016). Memahami Penelitian Kualitatif. Bandung: Alfabeta

Soeradi. 2014. Pengelolaan Keuangan Negara. Yogyakarta : Graha Ilmu

Wirman Syafri. 2012. Studi Tentang Administrasi Publik. Erlangga

Laporan Keuangan Kantor Kecamat Kota Pinang Kabupaten Labuhanbatu Selatan tahun 2017-2019

Buku Profil Kecamatan Kotapinang Labuhanbatu Selatan Tahun 2019