Performance Analysis of Employee Expense and Expense of Goods in the Budget Realization Report in Rindam V Brawijaya

There are imbalance problems between employee expense and goods expense occurred almost every year in term of budget absorption, lack quality of financial performance and also human resources. More students onboard elevating cost and expenses. The results of the study can be concluded that employee expense in terms of growth analysis is not good, because the increase only in 2014 to 2015 about 31.49% and then dropped sharply until 2017 reaching 16.1% & experienced a slight increase in 2018. In terms of harmony ratio analysis is very harmonious, because employee expense reaches 86.04%. in terms of employee expenditure when reviewed from an analysis of shopping variants in the good category, because they never exceed the budget provided. Goods expense from the analysis side of shopping growth fluctuated significantly in 2016 (15120.56%). The analysis of the harmony ratio is very imbalanced & the value shows 13.96% because the expense of goods has less absorption compared to employee expense. Efficiency ratio analysis is said to be very efficient with efficiency value up to 99.57% using (Zero Based Budget