Analisis Rencana Dan Realisasi Anggaran Pada Kantor Dinas Pendidikan Provinsi Sulawesi Selatan

Abstract

The aim of this study was to determine and analyze the income and expenditure budget at the Office of the Education Office of South Sulawesi Province and to analyze effective and efficient budget planning at the South Sulawesi Provincial Education Office. The data source, namely research, was obtained from direct interviews and secondary data in the form of budget planning reports and budget realization for three years from 2018 to 2020. The data methods in this study were library research, field research, and documentation. The data analysis used in this research is descriptive analysis and quntitative. The results of the research analysis show that the level of efficiency in spending at the South Sulawesi Provincial Education Office in 2018-2020 is declared less efficient. Furthermore, the income effectiveness level of the South Sulawesi Provincial Education Office for the 2018 Fiscal Year is 1,139.6%, which means it is very effective. A significant increase in the budget compared to the previous budget year was due to expenditures from provinces/districts/municipalities, local governments that were not budgeted for in the previous year. Thus, it can be concluded that the amount of spending in 2018- 2019 was declared less efficient and in 2020 it was declared efficient.