Analisis Realisasi Anggaran Untuk Menilai Efektivitas dan Efisiensi Kinerja pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kota Medan

Abstract

The Investment and One-Stop Integrated Services Office (DPMPTSP) of Medan City serves as a key intermediary between the business sector and the government. The performance of a public agency reflects the extent to which its activities achieve the organization's vision and mission. To implement various programs, the government requires a planning process that is realized through budget allocation. This budget enables the government to finance regional expenditures and carry out planned activities. This study aims to evaluate budget realization as an indicator of performance effectiveness and efficiency at DPMPTSP Medan in 2022-2024. The approach used in this research involves analyzing the levels of budget effectiveness and efficiency. Effectiveness is measured by comparing budget realization with predetermined targets, while efficiency is assessed through expenditure ratios to determine how optimally resources are utilized in achieving organizational goals. The results show that the effectiveness ratio of DPMPTSP's Local Own-Source Revenue (PAD) was 37% in 2022, 25% in 2023, and 31% in 2024. These figures indicate that PAD performance was ineffective, primarily due to limited revenue sources. On the other hand, the expenditure efficiency ratios were 58% in 2022, 83% in 2023, and 57% in 2024, leading to the conclusion that DPMPTSP Medan's spending performance was efficient, as the institution demonstrated sound budget management and efficient budget use.