BE-HISZ Journal - Journal of Economics and Accounting
Vol 2 No 1 (2025): BE-HISZ Jurnal

Analisis Realisasi Anggaran Belanja Pada Kantor Lapas Kelas II-A Banda Aceh

Zulkifli Umar (Universitas Muhammadiyah Aceh)
Yusliana (Unknown)
Fahri Ulya (Unknown)



Article Info

Publish Date
20 Jul 2025

Abstract

This study aims to find out the realization of the budget at the Class II A Prison Office in Banda Aceh in 2016-2018. This study uses a qualitative descriptive method. Data collection is carried out by means of library research and field research. The object of this research is the Class II A Prison Office in Banda Aceh. Based on the results of the study, it is known that: (1) The realization of the budget of the Class II A Prison Office of Banda Aceh based on the analysis of the effectiveness ratio of the Fiscal Year 2016-2018 in the Effective category with an effectiveness value of 97.18% in 2016, 99.91% in 2017, and 99.63% in 2018, and (2) The realization of the budget of the Class II A Prison Office in Banda Aceh based on the analysis of the efficiency ratio of the Fiscal Year 2016-2018 in the Inefficient category with a value of efficiency of 102.90% in 2016, 100.09% in 2017, and 100.37% in 2018

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Journal Info

Abbrev

behisz

Publisher

Subject

Description

Kami menyambut beragam topik dalam akuntansi dan manajemen, yang mencakup akuntansi keuangan, akuntansi manajerial, audit, perpajakan, keuangan perusahaan, pemasaran, manajemen sumber daya manusia, manajemen keuangan, dan manuskrip manajemen ...