ANALYSIS OF THE EFFECTIVENESS OF BUDGET USE AT TAMAN PINTAR LAMONGAN FOUNDATION

Abstract

This study aims to analyze the effectiveness of the direct expenditure bugdet on the budget  performance of non profit institutions. The data used are primary and secondary data obtained from the Taman Pintar Lamongan Foundation in the form of a Budget Realization Report (LRA) for the 2015-2020 fiscal year. This research is a qualitative research using a descriptive analysis technique of effectiveness ratio to assess the performance of Taman Pintar Lamongan Foundation. The result of the study show that in the 2015-2019 budget period for the result, namely the economic ratio of the Taman Pintar Lamongan is getting better or more economical from year to year. For the effectiveness ratio of the Taman Pintar Lamongan for income that can be controlled is more effective and those that cannot be controlled are still not effective. For the efficiency ratio of the Taman Pintar Lamongan it is getting better or more efficient from year to year.