The objective of this study is to analyze the efficiency and affectivity of direct spending budgeting of Satuan Kerja Perangkat Daerah (SKPD) of Banda Aceh city to identify factors that determine their efficiency and affectivity. It is a descriptive and explorative study that used both primary and secondary data. The data was collected from Laporan Realisasi Anggaran (LRA) of the studied SKPD between 2009 and 2013. Following that, questionnaires that identified factors that affect the efficiency and affectivity of direct spending budgeting were distributed to 76 respondents who play an important role in budgeting process in their SKPD. This study found that the studied SKPD have a relatively high efficiency and effectiveness, but these figures were varied across SKPD and period of observation. In addition, this study also uncovered that planning issues were the most frequent problems that causes low efficiency and effectiveness of direct spending budgeting in the studied SKPD.
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机译：这项研究的目的是分析班达亚齐市Satuan Kerja Perangkat Daerah（SKPD）直接支出预算的效率和影响力，以确定决定其效率和影响力的因素。这是一项描述性和探索性研究，同时使用了主要数据和辅助数据。数据收集自2009年至2013年间研究过的SKPD的Laporan Realisasi Anggaran（LRA）。随后，向76位在预算编制过程中发挥重要作用的受访者分发了调查问卷，以确定影响直接支出预算编制效率和影响力的因素在他们的SKPD中。这项研究发现，所研究的SKPD具有相对较高的效率和有效性，但是这些数字在整个SKPD和观察期之间均存在差异。此外，该研究还发现，在所研究的SKPD中，计划问题是最常见的问题，导致直接支出预算的效率和有效性低下。
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