Analisis Efektivitas dan Efisiensi Pengelolaan Keuangan Daerah pada Bagian Administrasi Kesejahteraan Rakyat Sekretariat Daerah Pemerintah Kabupaten Lumajang Tahun 2015-2017

Abstract

This study is based on measuring the effectiveness and efficiency of local financial management, especially in SKPD is not a very rare producer. Research on effectiveness and efficiency is mostly done at the local level and SKPD producer. The problem raised in this research is how the level of effectiveness and efficiency of local financial management at the Bagian Administrasi Kesejahteraan Rakyat Sekretariat Daerah Pemerintah Kabupaten Lumajang year 2015-2017?.The purpose of this study is to determine the level of effectiveness and efficiency of local financial management at Bagian Administrasi Kesejahteraan Rakyat Sekretariat Daerah Pemerintah Kabupaten Lumajang for the fiscal year 2015-2017. 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 to 2017 the overall average on effective criteria. This indicates that the management of local finance in the Bagian Administrasi Kesejahteraan Rakyat is good enough. Meanwhile, for the efficiency level in 2015 until the year 2017 overall the average is in the criteria less efficient. That is because the Bagian Administrasi Kesejahteraan Rakyat is a non-producer organization, that means the organization is only doing expense transactions only.