Abstract
This study aims to analyze the effectiveness and efficiency of the Regional Budget (APBD) in improving the welfare of persons with disabilities in Magelang City. This research method uses mixed methods. Data collection techniques with questionnaires and interviews were used for synchronization. Determination of the sample using purposive sampling technique. The method of analysis uses the formula for the effectiveness and efficiency of income and expenditure. Based on the results of this study, it shows that the Magelang City Regional Budget (APBD) is effective and efficient in improving the welfare of persons with disabilities. The factor that affects the effectiveness and efficiency is due to the support from the local government. Persons with disabilities are given the opportunity to participate in the Musrenbang (Development Planning Deliberation) of Magelang City. Persons with disabilities are also included in an expo so that they have the opportunity to showcase their work, innovations and achievements.
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