Analisis Realisasi Anggaran untuk Menilai Efektivitas dan Efisiensi Kinerja pada Dinas Perhubungan Kota Medan

Abstract

This study aims to analyze the budget realization to assess the effectiveness and efficiency of performance at the Medan City Transportation Agency in 2015-2017. The type of research used by the author is descriptive research. The population and sample in this study are reports on the realization of the 2015-2017 budget at the Medan City Transportation Agency. The types of data used in this study are quantitative and qualitative data. The data source used by researchers is secondary data. Data collection techniques used in this study are documentation and interview techniques. Analysis Techniques The data used by the researcher is a descriptive technique. The results of this study indicate that the development of the level of effectiveness of the budget realization in the Medan City Transportation Agency in 2015-2017 is said to be ineffective because the realization of the budget achieved is still very much the difference to meet the set budget targets, while the development of the level of efficiency of budget realization at the Medan City Transportation Agency 2015-2017 is still said to be quite efficient. This shows that the performance at the Medan City Transportation Agency in 2015-2017 has not yet reached the specified target.