Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Performance in the Department of Tourism and Culture of Gowa Regency, South Sulawesi

This study aims to assess the effectiveness and efficiency of the performance of the regional government of the Gowa Regency Tourism and Culture Office in 2017 2019. The types of data used in this research are qualitative and quantitative data. The data sources used are primary and secondary data. The analytical method used is descriptive quantitative. The results showed that the level of effectiveness of the Department of Tourism and Cultures budget management during the 2017 2019 fiscal year. can be said to be very effective, because by having an average effectiveness ratio above 100 . Meanwhile, the level of efficiency of budget management for the Tourism and Culture Office during the 2017 2019 fiscal year can be said to be less efficient, because the average efficiency ratio is above 90 percent. Supardi Yanto | Nur Fatwa Basar | Sitti Muliana "Analysis of Budget Realization to Assess the Effectiveness and Efficiency of Performance in the Department of Tourism and Culture of Gowa Regency, South Sulawesi" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-2 , February 2021, URL: https://www.ijtsrd.com/papers/ijtsrd38597.pdf Paper Url: https://www.ijtsrd.com/economics/accounting/38597/analysis-of-budget-realization-to-assess-the-effectiveness-and-efficiency-of-performance-in-the-department-of-tourism-and-culture-of-gowa-regency-south-sulawesi/supardi-yanto