Effectiveness Level Analysis and Budget Efficiencyat the Regional Financial and Asset Management Agency (BPKAD) Surakarta City in 2019-2021

Regional Government Financial Reports (LKPD) are media for local governments to account for their financial performance to the public. The Regional Government Financial Report (LKPD) is examined annually and receives an assessment in the form of an Opinion from the Financial Supervisory Agency (BPK), when the BPK provides Unqualified Opinion (WTP) on Regional Government Financial Reports. Regional financial management is carried out through a system that is integrated in the cycle of the Regional Revenue and Expenditure Budget (APBD). The efficiency and effectiveness of the Surakarta city government's financial performance can be calculated and analyzed using ratios and data obtained from the Surakarta city government's Budget Realization Report (LRA), regarding the calculation of the level of effectiveness and efficiency of the 2019-2021 budget realization report. the Surakarta City government for the 2019 and 2021 fiscal years have not yet reached the target but are included in the effective category because they are at the 90%-100 rating, while the efficient level of the Surakarta City government for the 2019- 2020 fiscal year is considered capable of saving the spending budget quite well because there are no significant figures. exceed budget