ANALYSIS OF THE EFFECTIVESS AND EFFICIENCY OF BUDGET ABSORPTION AND GROWTH RATE OF BUDGET EXPENDITURE  (CASE STUDY MINISTRY OF FINANCE OF TIMOR LESTE)

Angelina Maria  Ximenes; Ni Luh Putu  Wiagustini; Augusto da Conceicao  Soares

doi:10.31967/prmandala.v3i0.440

Angelina Maria Ximenes Institute of Business (IOB)
Ni Luh Putu Wiagustini
Augusto da Conceicao Soares Institute of Business (IOB)

DOI: https://doi.org/10.31967/prmandala.v3i0.440

Abstract

This study aims to determine and analyze the effectiveness and efficiency of budget absorption and
the growth rate of the 2015-2019 revenue and expenditure budget in Ministry of Finances Timor Leste. The
analytical tool used in this research is descriptive quantitative method, namely analyzing target data, realization
of spending and income by using the ratio of effectiveness, efficiency and growth rate.
The results of this study indicate that the average value of the level of effectiveness of the absorption of the
2015-2019 State Budget in Ministry of Finance is 90.3%, which fulfills the Effective criteria. For an average level of
efficiency of 78.2%, the criteria are less efficient. Whereas the Growth Rate has increased significantly, namely
54.8%, the criteria are quite successful.
Keywords: Ministry of Finance Revenue and Expenditure Budget Timor Leste, (MF) Effectiveness, efficiency,
Growth Rate