Analysis Of Budget And Expenditure Realization In Order To Measure Effectiveness And Efficiency At The Class II Tanjungpinang Agricultural Quarantine Center

Authors

  • Jalilah Ilmiha Universitas Islam Sumatera Utara Author
  • Bildanur Mauli Ginting Universitas Islam Sumatera Utara Author
  • Mas'ut Universitas Islam Sumatera Utara Author
  • Zufrizal Universitas Islam Sumatera Utara Author
  • Lusi Elviani Rangkuti Universitas Islam Sumatera Utara Author
  • Heny Triastuti Kurniangsih Universitas Islam Sumatera Utara Author

Keywords:

Effectiveness, Efficiency, budget and expenditure, realization

Abstract

This study aims to analyze and evaluate the level of effectiveness and efficiency of the budget and expenditure realization of the Class II TanjungPinang Agricultural Quarantine Center in 2018-2022. This type of research is quantitative descriptive analysis. The analysis method used is quantitative analysis. Data collection techniques are carried out by documentation and library research. Presentation of data in the report is secondary data obtained from the internet in the form of a budget realization report for the 2018-2022 Class II TanjungPinang Agricultural Quarantine Center. The results of this study indicate that the level and criteria for the effectiveness of the budget and the realization of expenditures at the Class II TanjungPinang Agricultural Quarantine Center in 2018-2022 vary greatly. The highest level of effectiveness occurred in 2021 and the lowest level of effectiveness occurred in 2022. The implementation of the 2018 and 2019 expenditure budgets is said to be quite effective, but in 2020 the level of effectiveness is categorized as effective. The implementation of the budget and realization of expenditures of the Class II TanjungPinang Agricultural Quarantine Center in 2018-202 is classified as efficient

Author Biographies

  • Bildanur Mauli Ginting, Universitas Islam Sumatera Utara

    Faculty of Economics and Business,  Universitas Islam Sumatera Utara

  • Mas'ut, Universitas Islam Sumatera Utara

    Faculty of Economics and Business, Universitas Islam Sumatera Utara

  • Zufrizal, Universitas Islam Sumatera Utara

    Faculty of Economics and Business, Universitas Islam Sumatera Utara

  • Lusi Elviani Rangkuti, Universitas Islam Sumatera Utara

    Faculty of Economics and Business, Universitas Islam Sumatera Utara

  • Heny Triastuti Kurniangsih, Universitas Islam Sumatera Utara

    Faculty of Economics and Business, Universitas Islam Sumatera Utara

References

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Published

2025-02-09

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Articles

How to Cite

Analysis Of Budget And Expenditure Realization In Order To Measure Effectiveness And Efficiency At The Class II Tanjungpinang Agricultural Quarantine Center. (2025). Prosiding Simposium Ilmiah Akuntansi, 179-187. https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/276

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