Analysis of the Effectiveness and Efficiency of Budget Expediture Implementation at Dinas Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Bantaeng for the Period 2021- 2023

Abstract

This study aims to analyze the effectiveness and efficiency of expenditure budget implementation at the Dinas Satuan Polisi Pamong Praja dan Pemadam Kebakaran Kabupaten Bantaeng during the 2021–2023 period. A quantitative descriptive approach was employed using a single research variable, namely the effectiveness and efficiency of budget expenditure implementation. The study utilized expenditure budget reports and budget realization reports from 2021 to 2023 as the primary data sources. Data were collected through documentation, interviews, and literature review and analyzed using descriptive quantitative techniques. The findings reveal that the average effectiveness level of budget expenditure implementation reached 94.95%, indicating that the agency effectively realized its planned expenditure budget. However, the efficiency analysis shows that budget utilization ranged from less efficient to inefficient, suggesting that financial resources were not utilized optimally and that unnecessary expenditure had not been minimized. These findings indicate that although budget realization was effective, improvements in budget management are necessary to enhance efficiency and optimize public financial performance.