<![CDATA[This research aims to explain and analyze the effectiveness and harmony of regional expenditure management in the education sector in Kupang City for the 2018-2022 budget year. The research method used is a case study with a quantitative descriptive approach and uses effectiveness ratios and shopping compatibility to analyze. The results of this research show that the percentage of effectiveness of direct spending, the effectiveness of indirect spending, and the harmony of direct spending and indirect spending of the Education Department in Kupang City changes every year. The percentage of effectiveness of direct shopping has the criteria of being less effective. The percentage of spending effectiveness does not directly reach the criteria of being less effective. The percentage of compatibility between direct spending and indirect spending has less harmonious criteria.]]>
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