<![CDATA[The purpose of this study was to determine the level of efficiency and effectiveness of regional government expenditure in Bengkulu city. The analysis tools used to determine the implementation of regional government expenditure that is by using a descriptive elaboration which include; data reduction, data presentation, and drawing conclusions/verification. Meanwhile, to determine the level of effectiveness and efficiency of regional government expenditure, by using the ratio of the efficiency and effectiveness. The results of efficiency analysis of regional government expenditure showed that the average of the calculation of the overall efficiency level formulation is 98%, this indicates that the level of efficiency is still low because the result is more than 80%. This suggests that local government is still wasteful in using the budget. The results of analysis of the effectiveness of government spending showed that the calculation of the effectiveness of regional government expenditure formulation of Bengkulu city in the period year of 2008 to 2017 fluctuate with the average rate of effectiveness of 93%. This it means that the level of effectiveness of regional government expenditure in the Bengkulu city is already effective, this is indicated from the results of calculations which show figure more than 90%. Keywords: Efficiency and Effectiveness: Regional Finance, Regional Expenditure]]>
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