Efektivitas Penyerapan Anggaran di DISPORA Kabupaten Sidoarjo Sebelum dan Setelah Pandemi Covid-19

Abstract

This study aims to analyze the level of effectiveness of budget absorption and differences in effectiveness at the Sidoarjo Regency Youth, Sports and Tourism Office during 2019-2022. This research uses a quantitative approach. Determination of the research sample using saturated sampling, namely using all members of the population as research samples, namely a total of 15 programs and activities during 2019 to 2022. Data collection was carried out using documentation studies and analyzed using an independent sample t test. The results explained that the level of effectiveness of budget absorption during 2019 to 2022 showed a positive trend and there was no significant difference in the level of effectiveness in 2019 or before the Covid-19 pandemic with 2020 to 2022. These results explain if the level of effectiveness of budget absorption at the Sidoarjo Regency Youth, Sports and Tourism Office during 2019 to 2022 shows a positive trend. In 2020, the level of effectiveness of budget absorption for each program carried out tends to show a decrease and fall into the category of poor effectiveness, due to the beginning of the Covid-19 pandemic. However, in 2021 and 2022, it shows an increasing effectiveness and is included in the good category for each program carried out and there is no significant difference in the level of effectiveness in 2019 or before the Covid-19 pandemic with 2020 to 2022 which is the year of the Covid-19 pandemic.