ANALISIS LAPORAN REALISASI ANGGARAN BELANJA UNTUK MENILAI EFISIENSI KINERJA KEUANGAN PADA KECAMATAN DRAMAGA KABUPATEN BOGOR

Abstract

Budget realization report is very important for an agency or institution, Budget report has a function to find out
how the financial condition of a company or institution. The purpose of this study is to analyze how efficient the
financial performance of Dramaga District, Bogor Regency through the 2018-2022 Budget Realization Report.
The Budget Implementation Report provides an overview of the economic resources managed by local
governments and their allocation and use, showing a budget and performance in the reporting period. The
method used in this study is quantitative descriptive using the calculation of efficiency ratios. The results showed
that the level of shopping efficiency at the Dramaga District Office obtained an average of 93.75% which was
included in the inefficient category, this occurs due to the waste of budget because performance-oriented
budgeting is not based on needs and considerations alone but also based on predetermined goals where the
implementation is focused on efficiency.