Analysis of The Effectiveness and Efficiency of Budget Implementation of the Department of Education, Youth, and Sports in Yogyakarta City

This study aims to analyze the effectiveness and efficiency of budget implementation at the Department of Education, Youth, and Sports of Yogyakarta City for the fiscal years 2021-2023. Using a qualitative descriptive approach with primary data in the form of interviews and secondary data in the form of budget realization reports, the results show that the effectiveness level of budget implementation is in the effective category. Effectiveness increased from 92.42% in 2021 to 95.60% in 2023, indicating improvements in budget implementation. The budget efficiency level is in the efficient category, although it experienced a decline, from 68.30% in 2021 to 71.80% in 2023. Overall, the Department of Education, Youth, and Sports of Yogyakarta City has managed the budget effectively and efficiently in supporting education, youth, and sports programs.