Analisis Efektivitas dan Efisiensi Realisasi Anggaran Belanja Pada Badan Pengelola Keuangan dan Aset (BPKA) Daerah Istimewa Yogyakarta Tahun Anggaran 2022-2024

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.