Analisis Efektivitas dan Efisiensi Penyerapan Anggaran Pada BAPPELITBANGDA Kabupaten Gorontalo
DOI:
https://doi.org/10.30651/stb.v6i1.30804Kata Kunci:
Rasio Efektivitas dan Efisiensi; Anggaran; Pengeluaran RegionalAbstrak
Penelitian ini bertujuan untuk mengetahui efektivitas dan efisiensi penyerapan anggaran di Badan Riset dan Pengembangan Anggaran Daerah (Bapelitbangda) Kabupaten Gorontalo periode 2020-2024 menggunakan rasio efektivitas dan efisiensi pengeluaran daerah. Metode yang digunakan adalah model penjelasan sekuensial metode campuran. Berdasarkan hasil penelitian, rata-rata efektivitas penyerapan anggaran adalah 87,62%, yang dianggap cukup efektif namun belum mencapai standar minimum 90%. Sementara itu, rata-rata efisiensi penyerapan anggaran adalah 114,13%, dikategorikan tidak efisien, menunjukkan bahwa anggaran masih boros karena nilainya di atas 100%. Hal ini disebabkan oleh beberapa faktor, yaitu perencanaan anggaran yang kurang memadai dan keterbatasan sumber daya manusia, terutama jumlah dan kompetensi teknis. Untuk mengatasi hal tersebut, Bapelitbangda berupaya meningkatkan kualitas perencanaan melalui evaluasi, penguatan dan peningkatan kompetensi pegawai, serta mengoptimalkan sistem manajemen anggaran untuk mempercepat proses dan meningkatkan efektivitas serta efisiensi penyerapan anggaran.
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