Daftar Isi:
  • This study aims to analyze the comparison of the level of effectiveness and efficiency of the APBD of Malang Regency and Malang City. The analytical method used is the effectiveness formula and efficiency formula. From 2013-2015 the level of effectiveness of PAD Malang Regency was higher than Malang City, but both were included in the very effective category with an average of 127, 08% for Malang Regency, and Malang City at 110.12%. This shows that the management of PAD in both regions is very good and worth keeping. The APBD Efficiency Level from 2013-2015 were both in the Kuang efficient category with the average of Malang Regency 96, 39% and Malang City 96, 57%. This shows that the two regions cannot manage the Regional Budget efficiently.