Authors : Muhammad Fakhrul Anwar; Anwar Ramli; Anwar; Nurman; Uhud Darmawan Natsir

Volume/Issue : Volume 8 - 2023, Issue 9 - September

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/4ac3ty28

DOI : https://doi.org/10.5281/zenodo.8340198

Abstract : This research analyzes the effectiveness and efficiency of the expenditure budget implementation at the Makassar City Regional Revenue Agency (BAPENDA). This research is descriptive research, which is studied quantitatively. The variables of this research are effectiveness and efficiency. The population in this research is the statement of income and budget realization at the Regional Revenue Agency of Makassar City. The research sample is the statement of income and budget realization at the Makassar City Regional Revenue Agency for 2018-2022. Data collection techniques using library and field research. Data analysis is using the effectiveness and efficiency ratio. This research shows that in 2018-2020, the criteria for the expenditure budget effectiveness at the Makassar City Regional Revenue Agency was assessed as less effective. In 2021, the evaluation of the effectiveness of the Expenditure Budget has decreased so that it is considered Ineffective. In 2022, it will also be considered Less Effective. Meanwhile, the efficiency of budget realization at the Makassar City Regional Revenue Agency for 2018-2022 is considered Very Efficient.

Keywords : Effectiveness, Efficiency, Budget, and Budget Realization.