Analysis of Budget Performance At Malahayati Polytechnic Aceh For cc

Abstract

The purpose of this study is to determine and analyze the performance of the budget at the Malahayati Aceh Shipping Polytechnic in 2018-2020. The object of this study is the Budget Realization Report at the Malahayati Aceh Shipping Polytechnic for 2018-2020. This research includes qualitative research using secondary data sources, namely budget realization reports with descriptive data analysis techniques. The results of his research showed that the analysis of budget performance using the Expenditure Growth Analysis at the Malahayati Shipping Polytechnic in Aceh in 2018 spending growth was -2.73%. In 2019 it was -18.81%. While in 2020 it was -32.44%. Analysis of Budget performance using Operational Expenditure Analysis of Total Expenditure at Malahayati Aceh Shipping Polytechnic In 2018 the operational expenditure budget was 71.40%. Then In 2019 it was 86.66%. While in 2020 it was 97.56%. Analysis of the performance of the Budget using the Capital Expenditure Analysis of Total State Expenditure In 2018 Aceh's capital expenditure budget was 27.89%. In 2019 it was 13.28%. In 2020 it was 2.12%. The level of efficiency of budget realization at the Malahayati Aceh Shipping Polytechnic that from 2018 is included in the category of quite efficient because the ratio value ranges from 80-90%. Meanwhile, in 2019 and 2020, it is included in the category of less efficient because the ratio value ranges from 90-100%.