Analysis of the Efficiency and Effectiveness of the Regional Revenue and Expenditure Budget at the Palembang City Transportation Agency
DOI:
https://doi.org/10.31851/jmwe.v23i2.22439Abstract
This study aims to analyze the efficiency and effectiveness of the regional revenue and expenditure budget at the Palembang City Transportation Service. This research is qualitative in nature and the data used are secondary data, namely budget data and the realization of regional revenues and expenditures. The data analysis technique used in this research is efficiency analysis and effectiveness analysis. The results of the research based on the efficiency ratio were obtained in 2017, 2018, 2019, 2020 and 2021, namely 92.05%, 83.24%, 46.25%, 98.20% and 83.44% which indicates that Operational Expenditures and Expenditures The capital of the Palembang City Transportation Service is classified as inefficient because it is in the interval > 40% and the effectiveness ratio is obtained in 2017, 2018, 2019 and 2021, namely 72.14%, 25.11%, 26.73%, and 57.50 % which indicates that the revenue at the Palembang City Transportation Service is not effective because it is in the interval < 75%, while in 2020 it is 113.24% which shows that the income at the Palembang City Transportation Service is very effective because it is in the >100% interval.
References
Halim, A & MSK (2016). Public Sector Accounting. Jakarta: Salemba Empat.
Mardiasmo. (2014). Public Sector Accounting. Yogyakarta: Andi Ovset.
Mardiasmo. (2018). Taxation Latest Edition. Yogyakarta: Andi Benar.
Siagian, SP (2016). Human Resource Management, First Edition, 14th Printing. Jakarta: Bumi Aksara
Sugiyono. (2017). Business Research Methods, Quantitative, Qualitative and R & D Approaches. Bandung: Alfabeta.
Sujarweni, VW (2018). Research Methodology. Yogyakarta: Pustaka Baru Press.
Sunyoto, D. (2016). Accounting Research Methodology. Bandung: PT. Refika Aditama.
Ulum, I. (2012). Public Sector Audit. Jakarta: Bumi Aksara.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Jurnal Media Wahana Ekonomika
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The copyright of the received article shall be assigned to the publisher of the journal licensed under a Creative Commons Attribution-NonCommercial 4.0 International License in line with the license, authors and any users (readers and other researchers) are allowed to share and adapt the material only for non-commercial purposes. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
