Efektivitas dan Efisiensi Alokasi Anggaran Pendapatan dan Belanja Daerah dalam Meningkatkan Kesejahteraaan Masyarakat di Kabupaten Sidoarjo. (Effectiveness and Efficiency of Regional Revenue and Expenditure Budget Allocation in Improving Community Welfare in Sidoarjo Regency).

Izza, Mohammad Alfin Syaiful (2024) Efektivitas dan Efisiensi Alokasi Anggaran Pendapatan dan Belanja Daerah dalam Meningkatkan Kesejahteraaan Masyarakat di Kabupaten Sidoarjo. (Effectiveness and Efficiency of Regional Revenue and Expenditure Budget Allocation in Improving Community Welfare in Sidoarjo Regency). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This research was conducted in Sidoarjo Regency. To determine the effectiveness and efficiency of the allocation of the Regional Revenue and Expenditure Budget (APBD) in improving community welfare in Sidoarjo Regency. The type of data used is quantitative data. Data sources are obtained from secondary data. The population used in this study is the Budget Realization Report in the Regional Revenue and Expenditure Budget (APBD) of Sidoarjo Regency from 2018 to 2023. Data collection techniques include documentation and literature studies. The data analysis method used is multiple linear regression. The results of this study indicate in the simultaneous test (F Test) that the variables of APBD allocation effectiveness and APBD allocation efficiency together have a significant negative effect on the variable of community welfare in Sidoarjo Regency. Based on the analysis of the coefficient of determination, the R square value shows that the proportion of the influence of the variables of APBD allocation effectiveness (X1) and APBD allocation efficiency (X2) on community welfare (Y) means that the effectiveness of APBD allocation and APBD allocation efficiency have an influence on the rise and fall of community welfare. In the hypothesis test of the APBD Allocation Effectiveness variable (X1), it shows that the APBD Allocation Effectiveness variable (X1) partially has a significant negative effect on the Community Welfare variable (Y). In the hypothesis test of the APBD Allocation Efficiency variable (X2), the APBD Allocation Efficiency variable (X2) partially has a significant effect on the Community Welfare variable (Y).

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