Open AccessANALISIS TINGKAT EFISIENSI BELANJA LANGSUNG PADA SEKRETARIAT DAERAH KOTA TOMOHON
Author(s) -
Ireyne R. Gerung,
Lintje Kalangi,
Rudy J. Pusung
Publication year - 2020
Publication title -
going concern/going concern (manado)
Language(s) - English
Resource type - Journals
eISSN - 2686-4215
pISSN - 1907-9737
DOI - 10.32400/gc.15.3.29452.2020
Subject(s) - agency (philosophy) , descriptive research , business , operations management , mathematics , economics , statistics , sociology , social science
Budget is important to help all activities carried out in the company or agency. The purpose of this study is to know the level of direct spending management efficiency. The method of this study is a qualitative with descriptive method. The results show that the efficiency levels are excellent. The level of efficiency in the year 2016 with a efficiency rate of 65.04%, year 2017 with a efficiency rate of 65.14% and year 2018 with a efficiency rate of 67.31%. On year of 2016 to 2018 as overall its efficiency level is in efficient category which means there is a good managing for existing budgets with minimum budget usage for maximum results.