ANALISIS EFISIENSI ANGGARAN BELANJA DINAS PENDIDIKAN KABUPATEN KAPUAS

This study aims to analyze the budget and expenditure realization on SKPD Education Department Kapuas District, with a focus on the efficiency of the Education Department District Kapuas budget period 2008-2010 and analyze the causes of increase or decrease in efficiency of budget in that period. The results showed that the level of efficiency in the Education Department Kapuas District is sufficient in using and managing the budget or in other words there is no realization of budget in excess of a predetermined budget, for both direct spending and indirect spending. There are two programs of the Education Department Kapuas District that its efficiency level below 50% in 2010, they are Program Administrative Resources Capacity Improvement (32.24%) and Program Compulsory Nine-Year Basic Education (49.11%). Highly efficient levels caused not because of the efficiency of the activity itself, but rather that the program cannot be implemented and planning aspects that need to be better prepared and better coordination of relevant parties in the implementation of the program.