REALISASI BELANJA DENGAN PENDEKATAN VALUE FOR MONEY PADA DINAS SOSIAL KOTA MEDAN

Abstract

This study aims to analyze the realization of the budget at the Social Service of the Medan City Government using the value for money approach. The research sample is in the form of a Budget Realization Report for 2022-2023. Data collection techniques are carried out through interviews and documentation, with data analysis using the ratio of economy, efficiency, and effectiveness. The results of the study show that the average economic ratio in 2022 is 136.35% and 2023 is 118.52%, both of which are included in the very economic category, although there is a decrease of 17.82%. The efficiency ratio also decreased by 4.42%, with an average of 21.66% in 2022 and 17.24% in 2023, both of which are in the very efficient category. In contrast, the effectiveness ratio showed an increase of 11.03%, from an average of 73.34% (less effective) in 2022 to 84.37% (quite effective) in 2023.The realization of Medan City Social Service expenditure tends to be stable in the ratio of economy and efficiency, although there is a decrease in employee spending, capital spending, and grant spending. However, the effectiveness of spending is directly influenced by the low realization of the spending, which has the potential to affect the effectiveness of the program.