Analysis Of The Effectiveness And Efficiency Of Budget Use At The Kaimana Regency General Election Commission

Marlen¹, Alberta Esti Handayani²

Abstract

The Kaimana Regency General Election Commission Office is one of the accounting entities under the Accounting and Financial Reporting Agency which is obliged to organize accounting and accountability reports for the implementation of the State Revenue and Expenditure Budget, where the General Election Commission discloses the difference between the realization of expenditure from 2021 to 2023 and the budgeted allows for weaknesses in budget planning,  So that spending estimates are not accurate or not absorbed properly. This budget can be caused because there are programs or activities that are not carried out even though they are in the budget, therefore it is necessary to carry out an accurate analysis in the budget. This is the background for the researcher to conduct research on the use of the Kaimana Regency KPU budget.