EFEKTIVITAS PENGGUNAAN ANGGARAN BELANJA LANGSUNG TERHADAP ANGGARAN BERBASIS KINEERJA PADA DINAS PENATAAN RUANG KOTA MAKASSAR

Abstract

This research aimed to determine the effectiveness of using direct expenditure budget on performance-based budgeting. The data taken in this research was a general description of Spatial Planning department of Makassar City, the organizational structure and reports on the realization of the regional revenue and expenditure budget. The data collection techniques used was observation and interviews. The type of data used was qualitative and quantitative data. The data sources used were primary data and secondary data. Analyzing the data by using descriptive analysis technique that was collecting data in accordance with the truth then the data was compiled, processed, and analyzed to provide an overview of the existing problems, and analysis of the effectiveness ratio that was realization divided into budget target multiplied by 100%. The results showed the effectiveness of using direct expenditure budget in2017 performance-based budget of Rp 8.783.038.738 or 80.77% so there was a difference in the budget of Rp2.091.252.962. 77%. The effectiveness of using direct expenditure budget to the performance-based budget in 2018 was Rp10.096.190.641 or 83.38%. So there was a difference in budget deficit of Rp 2.013.072.359 the level of effectiveness criteria budget used in 2018 was only quite effective because of the presentation of achievements was 83.38%.