ANALISIS EFEKTIVITAS DAN EFISIENSI PENYERAPAN ANGGARAN BELANJA PADA DINAS PEKERJAAN UMUM BINA MARGA JAWA TIMUR

This study aims to analyze the effectiveness and efficiency of budget utilization at the East Java Province Public Works and Highways Agency using the Value for Money method. The research data were obtained through the Annual Performance Report (LKj) of the East Java Public Works and Highways Agency for the 2018-2022 budget. This study is a qualitative and quantitative descriptive study regarding the calculation of the level of effectiveness and efficiency of the East Java Public Works and Highways Agency's budget for the 2018-2022 period. The results of the study on the effectiveness of budget absorption at the East Java Public Works and Highways Agency showed a positive trend during the 2018-2022 period. Budget performance consistently met or exceeded targets, with effectiveness levels ranging from 98.61% to 101.07%. This shows that the East Java Toll Road Public Works Agency uses the budget on time, according to plan and according to predetermined objectives. The decline occurred in 2022 where the effectiveness rate dropped to 98.61% compared to 2018-2021 which varied between 99.13% to 101.07%. This happened because the COVID-19 pandemic that hit in 2020-2021 could cause various social and economic obstacles that could hinder the implementation of the project. The efficiency of budget absorption of the East Java Public Works and Highways Agency showed a negative trend during the 2021-2022 period. The East Java Public Works and Highways Agency showed a positive trend in terms of budget absorption efficiency during the 2018-2022 period. This is reflected in the varying successes, ranging from “very efficient” in 2018 and 2019, “inefficient” in 2020, “quite efficient” in 2021, to “efficient” success in 2022. Based on the interview results, it is known that the obstacles encountered in the budget planning process of the East Java Toll Road Public Works Agency include the lack of accurate data and information, limited human resources and changes in government policy.