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Analisis Efisiensi Anggaran Pada Instansi Pemerintah Badan Layanan Umum: (Budget Efficiency Analysis in Government Agencies Public Service Agency) Akidah Fitrah; Puji Handayati
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 9 No. 1 (2022): e-JEBA Volume 9 Number 1 Year 2022
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v9i1.26620

Abstract

The purpose of the study was to measure the efficiency level of using the budget of public service agencies where one of the government agencies that has implemented financial management of public service agencies is the Universitas Negeri Malang. The object of research is the Faculty of Economics Universitas Negeri Malang by measuring the level of budget efficiency in 2018-2020. The data from this study are internal data, which only comes from the State University of Malang which is obtained directly with documentation. The data obtained at the data collection stage is then processed by calculating the activity output achievement, efficiency, and efficiency value using the formula in the Minister of Finance Regulation Number 214/PMK.02/2017. The results of the study show that the implementation of the Faculty of Economics Universitas Negeri Malang budget during 2018-2020 has been carried out efficiently. The implementation of the 2018 budget in the fairly efficient category, the implementation of the 2019 budget in the efficient category and the implementation of the 2020 budget in the very efficient category. Factors that affect the efficiency of the budget implementation are the percentage of realized activity outputs and the percentage of budget realization. The realization of high activity output achievements and low budget realization will result in efficient budget execution. The implication of this research is that the Faculty of Economics Universitas Negeri Malang must make various efficiency efforts in the years to come by optimizing an increase in the number of activities carried out compared to the number of planned activities, but with efficient use of the budget.
Co-Authors Aang Kunaifi Aang Kunaifi Abdullah Syakur Novianto Achmad Barizi Achmad Barizi Achmad Basofitrah Adam Gumilang Rahmawan Adelia Rahma Adelia Rahma Afifudin Afifudin Agung Purnawarman Agung Winarno Agus Hermawan Agus Hermawan Ahmad Wahyudin Ahmad Zaki Azzuhairi Aisyah Asri Nurrahma Akidah Fitrah Alvyola Permata Yussanto AMELIA SETYAWATI Amelia Sugangga Amin, Muh. Sirojuddin Andrianto, Ahmad Andy Chandra Pramana Anisa Tus Saidah Anita Handayani Anugrahani, Inanda Shinta Arief Noviarakhman Zagladi Arif Wicaksono Aris, Nyuherno Aulianda, Mega Azeeta Nur Partiwi Bagus Setiawan Bagus Setiawan Bagus Shandy Narmaditya Bahri, Mat Bahri, Matahari Adihapsari Saiful Bambang Sugeng Bambang Sugeng Bastomi, Mohamad Bellini Munezero Brilian Prastiti Andri Safitri Budi Eko Soetjipto Budi UTAMI Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Dedi Joko Hermawan Dewi Diah F Distiawati, Rania Putri Djoewita Djoewita Djoewita Djoewita, Djoewita Dodik Juliardi Dwi Wulandari Dyah Arini Rudiningtyas Dyah Setyawati Eddy Sutadji Ega Saiful Subhan Eka Ananta Sidharta Eko Juni Wahyudi Ely Siswanto Ery Tri Djatmika Rudijanto Wahju Wardhana Ery Tri Djatmika RWW Etty Soesilowati Faizin, Moh. Fauji, Diah Ayu Septi Fazlur Rahman Rahawarin Ferdiansyah, Rifaldy Adinandra Fitriyah Fitriyah Fulgentius Danardana Murwani Gita Yuniar Gunartin . Guntur Kusuma Wardana Hadi Ismanto Hanif Rani Iswari Haqi, Syafrozi Hari Wahyono Heri Pratikto Heri Purnomo Hernanik, Nova Dwi Ihsanul Windasari Ilham, Rachmad Imam Habibi Imam Mukhlis Indratirta, Nadia Prima Insani, Yogie Dana Iradah Rahman Irma Hidayati Ismanto, Hadi Ismanto Ismawati, Lilik Isnaini, Arif Ita Athia Ita Prihatining Wilujeng Iva Khoiril Mala Izzalqurny, Tomy Rizky Junaidi Khalikussabir, Khalikussabir Khusnia, Rif’atul Kukuh Budianto Kukuh Budianto KURNIAWAN, RIVALDO Kusuma, Shafarina Dewi Lailatul Rohmah Laksono, Andi Latif, Sahraman D. Hadji Ludi Wishnu Wardana Lukmanasari, Herla Luthfiya Fathi Pusposari M. Cholid Mawardi Mahmud Mahmud Makaryanawati Makayanawati Makayanawati ‏‏‎ Maretasari, Rina Masculine Muhammad Muqorobin Maslichah Maslichah Mega Aulianda Mifta Ria Oktaviana Mifta Ria Oktaviana Moch Mohtar Moch. Wahyu Widodo Moh Yasir Moh. Amin Mohammad Rofiudin Mohammad Rofiudin Muchamad Rizky Fauzi Muchamad Rizky Fauzi Mufid A Muhammad Bukhori Dalimunthe Muhammad Irfanul Hakim Zain Muhammad Irsan Y Hi Wahid Muhammad Sulhan Mustofiyah, Nuriyatul Muttaqien, Zaenul Nabila Aura Dewanti Nabila Aura Dewanti Nadliroh, Indah Datin Naswan Harsono Naswan Suharsono Novi Trisnawati Novi Trisnawati Novita Rifaul Kirom, Novita Rifaul Nur Diana Nur Diana Kholidah SM Nurika Restuningdiah Nurul Farida Nurus Shobah Nurus Shobah Pahrizal Pahrizal Prastiono, Suryo Purnawarman, Agung Purwadi, Muhammad Guntur Purwianti, Ari Putra Hilmi Prayitno Rachmawati, Dita Rahajeng Cahyaning Putri Cipto Raharimalala Narindraniaina Elisoa Rahayu RAHAYU Rahman, Fadali Rahman, Iradah Rahmi, Vembri Aulia Rania Putri Distiawati Ratna Dwi Nastiti Ratna Tri Hardaningtyas Ravinesh Rohit Prasad, Ravinesh Rohit Renny Dwijayanti Restu Millaningtyas Reyhan Mahardika Rieska Maharani Rini Astuti Rini Astuti Rizkita, Marsya Aulia Rizky Arief Shobirin Rizky Firmansyah RIZKY NURYANTI Rokhman, Afif Nur Rosmala Dewi Rosmiza Bidin RR. Ella Evrita Hestiandari Saiful Arif santoso, fuji Saptaria, Lina Saraswati, Thusy Tiara Satia Nur Maharani Septiawan, Bambang Shadi Emad Areef Alhaleh Shafarina Dewi Kusuma Sheila Febriani Putri Siti Salina Mustakim Slamet Fauzan Sonhaji Sri Umi Mintarti Sudarmiatin Sugangga, Rayyan Sukarsih Sukarsih, Sukarsih Sulis Rochayatun Sulton Sholehuddin Sumiati Sumiati Sunandes, Aris Sunariyadi, Sunariyadi Suparti Suparti Sutomo Sutomo Syafrozi Haqi Tasnim Nikmatullah Realita Tatas Ridho Nugroho Tatas Ridho Nugroho Tjatur, Christian Ulfi Andrian Sari Umi Nandiroh Umu Rosyidah Vega Wafaretta Vembri Aulia Rahmi Wahid, Muhammad Irsan Y Hi Wahju Wardhana Wahyu Dede Gustiawan Wahyu Mustika Rani Wakik Wardhana, Ery Tri Wibowo, Nyuherno Aris Widyaningrum, Santi Winda Ayu Anggraini Windasari, Ihsanul Wisma Miftahur Rozi Yulani, Farah Siska Yuli Soesetio Yuniar, Gita Yusuf Yusuf