Analisis Penerapan Penyusunan Anggaran Kas Terhadap Efisiensi Biaya pada Dinas Pendidikan Kota Medan

Abstract

This research was conducted to analyze the Application of Budget Cash Making to Cost Efficiency At Education Department of Medan City. The sample in this research is Definitive Budget Supervision Report Per Activity of Education Office of Medan City period 2014 -2015. The data used in this study is secondary data, is data obtained from documents or publications from the Agency of Education of Medan City. The analytical method used in this research is descriptive analysis, that is the analysis done by collecting data, compiling and interpreting and analyzing the potential and realization of Medan city government budget in Education Office. Based on the results of research known that the implementation of cash budgeting at the Education Office of Medan City is very influential and help see the cost efficiency used in the Education Office.