ANALISIS EFEKTIVITAS BELANJA PENDIDIKAN PADA KABUPATEN/KOTA DI PROVINSI ACEH

Fatmayanti Fatmayanti (Universitas Teuku Umar)

Akbis: Media Riset Akuntansi dan Bisnis
Jurnal Akbis Volume 4 Nomor 1 Tahun 2020

this study was conducted to analyze the effectiveness of education spending based on the 1945 bill, chapter 31 verse 1, about education budget percentages at least 20 % of APBD. The study is a quantity-descriptive study using a relative-related financial ratio with previous research. Data collection techniques use observation technique methods, and documentation. Studies show education spending ratios indicate a positive figure in terms of regional spending. Much of the district/city in the province of aceh shows effective conditions in meeting budgetary obligations according to legislation.