ANALISIS EFISIENSI dan EFEKTIVITAS REALISASI ANGGARAN BELANJA LANGSUNG BIDANG TK/SD pada DINAS PENDIDIKAN KABUPATEN LUMAJANG TAHUN 2015-2016

Authors

  • Lailatul Nuzulah STIE Widya Gama Lumajang
  • Khoirul Ifa STIE Widya Gama Lumajang
  • Sochib Sochib STIE Widya Gama Lumajang

Keywords:

Efficient, Effectiveness

Abstract

The purpose of this study is to determine the level of efficiency and effectiveness of realization of direct budget of kindergarten / elementary school in Lumajan District Education Office. The method of analysis used in this research is descriptive analysis with quantitative approach. This study uses data collection techniques that is by documentation. The results show that for the effectiveness level during 2015 until 2016 the overall average on effective criteria. This indicates that the financial management of TK / SD is good enough. As for the efficiency level in 2015 until the year 2016 overall is in the category less efficient. This is because BIdang TK / Sd is a non-producer organization, that means the organization is only doing expense transactions.

 

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Published

2019-03-13

Issue

Section

Articles