| dc.description.abstract | This study aims to analyze the level of effectiveness, efficiency, and growth of
budget expenditure realization at the Regional Financial and Asset Management Agency
of the Special Region of Yogyakarta for the fiscal years 2022–2024. This research
employed a quantitative descriptive approach using secondary data in the form of the
Budget Realization Report of BPKA DIY. The analysis was conducted using the
effectiveness ratio, efficiency ratio, and expenditure growth ratio.
The results of the study indicate that the budget expenditure realization of BPKA
DIY was categorized as effective during the observed period, with effectiveness ratios of
94.23% in 2022, 96.69% in 2023, and 96.99% in 2024. In terms of efficiency, the ratios
were 94.23% in 2022, 96.69% in 2023, and 96.99% in 2024, which are still classified as
less efficient based on the applied criteria, because the expenditure realization nearly
reached the entire allocated budget. Meanwhile, the expenditure growth ratio fluctuated
each year, showing a decrease in 2022, an increase in 2023, and another decrease in 2024.
These conditions indicate that BPKA DIY has been able to utilize the budget properly;
however, it still needs to improve cost-saving measures and establish more stable budget
planning from year to year. | en_US |
