ANALISIS TINGKAT EFEKTIVITAS DAN EFISIENSI ANGGARAN BELANJA DAERAH PADA DINAS KEBUDAYAAN DAN PARIWISATA PROVINSI SUMATERA SELATAN
Daftar Isi:
- This study aimed to determine the level of effecliveness and efficiency of local budget at Department of Culture and Tourism of South Sumatra Province in period 2012-2016. Data analysis method of this study was qualitative descriplive. Primary and secondary data were the Lype of the dala. Data collection methods of this study were field research and literature. The research was located at the Department of Culture and Tourism of South Sumatra Province. The results showed that the effectiveness level in the period of 2012-2015 resulted in a percentage of more than 90% which full.filled effective criteria, but there was decrease in criteria at 2016 to be quite effective with the value of 89.29%. The cause of it was some influenced factors that were deficiency budget and the realization of a zero budget that is con/ruction and building expenditure as well as road, irrigation, and nework expenditure. Budget efficiency level of 2012-2016 period had fluctuated. Despite the occurrence of fluctuations, the calculation of efficiency was very efficient with a value below 60%. It happened because of the influenced of organizational structure and leadership factor.