ANALISIS REALISASI PENDAPATAN DAN BELANJA DENGAN INDIKATOR VALUE FOR MONEY (STUDI KASUS PADA DINAS PARIWISATA KABUPATEN SLEMAN)

This study aims to analyze the performance of the realization of the revenue and expenditure budget by taking into account the level of economy, efficiency, and effectiveness of the allocation of funds to assess budget accountability. The object of this research is the Sleman Regency Tourism Office with the main data source being the 2019 Budget Realization Report. This study uses a quantitative descriptive method with primary and secondary data types. Data analysis uses Value For Money indicators, namely to determine the level of economy, efficiency, and effectiveness. The results of the analysis of the calculation of the percentage of each level show that the revenue budget is included in the criteria quite effective. While the expenditure budget shows that it is quite economical, but overall the Budget Realization Report shows inefficient results.