Research Article
The Capacity of Banten Province's Regional Development Planning Agency (Bappeda) in the Effectiveness and Efficiency of Budget Expenditure Implementation
@INPROCEEDINGS{10.4108/eai.29-11-2023.2347813, author={Sugeng Haryadi and Nina Karlina and Ida Widianingsih and Heru Nurasa}, title={The Capacity of Banten Province's Regional Development Planning Agency (Bappeda) in the Effectiveness and Efficiency of Budget Expenditure Implementation}, proceedings={Proceedings of the 5th International Conference on Administration Science, ICAS 2023, 29 November 2023, Bandung, West Java, Indonesia}, publisher={EAI}, proceedings_a={ICAS}, year={2024}, month={9}, keywords={effectiveness; efficiency; budget realization}, doi={10.4108/eai.29-11-2023.2347813} }- Sugeng Haryadi
Nina Karlina
Ida Widianingsih
Heru Nurasa
Year: 2024
The Capacity of Banten Province's Regional Development Planning Agency (Bappeda) in the Effectiveness and Efficiency of Budget Expenditure Implementation
ICAS
EAI
DOI: 10.4108/eai.29-11-2023.2347813
Abstract
Public sector organizations are expected to uphold the principle of value for money in carrying out their operational activities. This concept refers to three main variables, namely economic aspects in the procurement and allocation of resources, efficiency in the use of resources by optimizing results and minimizing use, and effectiveness in achieving predetermined goals and objectives. The results showed that the effectiveness of the implementation of the expenditure budget in the last 5 years (2018-2022) can be categorized as very effective, with the highest achievement in 2022 of 100.98%, followed by 2021 (101.09%), 2019 (100.48%), and 2018 (101.45%). However, there was a decrease in 2020 to 89.98%, which is still considered quite effective. Meanwhile, in terms of efficiency, the implementation of the Regional Budget (APBD) over the last 5 years is still considered less efficient, especially in 2022 (96.02%), 2021 (93.09%), 2019 (95.64%), and 2018 (94.79%). Although there was an increase in efficiency in 2020 of 86.28%, this was due to several activities that were budgeted but not implemented. It is recommended that agencies carry out careful and mature planning in achieving budget targets, so that each program and activity listed in the Budget Implementation List (DPA) can be realized properly. This is expected to increase the efficiency of budget realization in future years, while maintaining the effectiveness of budget implementation.