Atma Jaya Accounting Reseach (AJAR)
Vol 4 No 02 (2021): Atma Jaya Accounting Research (AJAR)

ANALISIS REALISASI ANGGARAN UNTUK MENILAI EFEKTIVITAS DAN EFISIENSI KINERJA PEMERINTAH KABUPATEN LUWU SULAWESI SELATAN

Muchriana Muchran (Universitas Hasanuddin)
Endang Winarsih (Universitas Hasanuddin)
Heldawati Heldawati (Universitas Hasanuddin)



Article Info

Publish Date
21 Aug 2021

Abstract

This study aims to determine how the budget realization in assessing the efficiency and effectiveness of performance in the Pemerintah Kabupaten Luwu Sulawesi Selatan. The type of research used in this research is descriptive quantitative research. The population in this study is the Pemerintah Kabupaten Luwu Sulawesi Selatan, while the sample used is the budget realization from 2014-2018 in the Pemerintah Kabupaten Luwu Sulawesi Selatan. The sampling method in this study used purposive sampling method. The data used in this study are primary data collected through observational interviews and direct financial reports. Data analysis used secondary data analysis. The results of this study indicate that the budget realization analysis of the effectiveness and efficiency of the performance of the Pemerintah Kabupaten Luwu Sulawesi Selatan is good.

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Journal Info

Abbrev

AJAR

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan ...