Edukasi Islami: Jurnal Pendidikan Islam
Vol. 11 No. 03 (2022): Edukasi Islami: Jurnal Pendidikan Islam

THE EFFECTIVENESS OF DIRECT EXPENDITURE BUDGET ON PERFORMANCE

Nilawati Nasti (Universitas Islam Sumatera Utara)
Ahmad Husin Lubis (Universitas Islam Sumatera Utara)
Bakhtiar Bakhtiar (Universitas Islam Sumatera Utara)
Abdul Rasyid Ms (Universitas Islam Sumatera Utara)



Article Info

Publish Date
30 Oct 2022

Abstract

This paper described the implementation of the budget directly to the performance-based budget and analyzed it. The data source of this study from secondary data, namely data obtained from documents and archives obtained from the Medan Helvetia District Office. While the data collection techniques in this study were carried out by observation, interviews, and documentation studies. The data analysis technique used is a comparative descriptive analysis that uses the preparation of performance-based direct spending budgets set by the general bureau and secretarial equipment of Medan Helvetia Subdistrict. The results of the research obtained using the Budget and Expenditure of the Medan Helvetia Subdistrict Office are quite effective. Budget and spending effectiveness ratio from 2019 effectiveness ratio of 84.22%, in 2020 effectiveness ratio of 93.33%, in 2021 effectiveness ratio of 97.7%.

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Journal Info

Abbrev

ei

Publisher

Subject

Education

Description

Edukasi Islami: Jurnal Pendidikan Islam focuses on publishing articles that contain ideas, research results, and literature studies in the field of Islamic Education. Edukasi Islami: Jurnal Pendidikan Islam Scope are: Al Quran and Hadith-based Islamic Education, Media and Learning Resources in ...