ANALYSIS OF EFFECTIVENESS OF BUDGET  ABSORPTION AND GROWTH RATE OF BUDGET INCOME AND EXPENDITURE OF THE MINISTRY OF HEALTH, TIMOR-LESTE

Epi  Orleaes; Wiagustini Wiagustini; Augusto da Costa  Soares

doi:10.31967/prmandala.v3i0.441

Epi Orleaes Institute of Business (IOB)
Wiagustini Wiagustini Institute of Business (IOB)
Augusto da Costa Soares Institute of Business (IOB)

DOI: https://doi.org/10.31967/prmandala.v3i0.441

Abstract

The purpose of this study was to analyse the effectiveness of budget absorption and growth rate of income and
expenditure budget of the ministry of health in Timor-Leste also to assist the planning and finance department of
ministry of health as a basis information for decision making taking into consideration for the future budget
allocation to the Ministry as well as this study also give the empiric contribution to the theory of financial
management and will be the references for the future investigation.
This study use the data collection techniques documentation were collected the data through the ministry of health
financial report 2015-2019. The data was processed with the descriptive method were the effectiveness of budget
measured using the Mardiasomo (2004:4) formula and the growth rate measured using the Halim ( 2002:291).
The result of study showed that the ration effectiveness of budget income and expenditure the ministry of health
2015-2019 “effective” with rate of effectiveness about 93% and each years within 93%-97%. The ration of growth
rate 2015-2019 fluctuated between quite successful to very successful with rate growth within 65%-103%.
Keywords : effectiveness, growth rate , budget absorption.