Analisis Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja Laporan Keuangan Kabupaten Pacitan Tahun 2020-2022

This research aims to determine the level of effectiveness and efficiency of budget implementation in one budget period. The research was carried out using a quantitative descriptive approach. Namely by calculating the ratio of effectiveness and efficiency levels of budget realization based on the Pacitan Regency financial report for 2020-2022.
From the results of research conducted on the 2020-2022 Pacitan Regency budget realization report, it shows effective results in the effectiveness of budget implementation, but at the efficiency level Pacitan Regency is still less efficient in implementing the budget, this is influenced by full budget absorption which makes lack of efficiency in the realization of the expenditure budget.

Keywords: Effectiveness and efficiency of budget implementation