Effectiveness of Budget Realization for Waste Management Programs at the Surabaya City Environmental Agency (DLH) in 2023

Abstract

Waste management is one of the primary challenges faced by local governments, particularly in major cities like Surabaya, which experience an increasing volume of waste driven by population growth and urbanization. This study aims to analyze the level of budget realization effectiveness for the Waste Management Program at the Surabaya City Environmental Agency for Fiscal Year 2023 based on the comparison between budget targets and their realization. This research employs a quantitative approach utilizing descriptive methods. The data used consists of secondary data obtained from the Regional Expenditure Realization Report of the Surabaya City Government for Fiscal Year 2023. Data analysis techniques apply the budget effectiveness ratio by comparing budget realization against the targets established in the Regional Revenue and Expenditure Budget (APBD). The results indicate that the budget realization effectiveness rate for the capital expenditure component of waste treatment facilities reached 93.57%, while the service expenditure component for waste treatment reached 91.76%. Based on Mahmudi's effectiveness criteria, both values fall within the effective category as they range between 90% and 100% of the established budget targets. These findings demonstrate that the budget management for the Waste Management Program in Surabaya City has generally been capable of supporting the execution of activities according to planned targets. However, a tendency toward increased budget absorption toward the end of the fiscal year remains present, necessitating optimized planning and activity execution to ensure a more balanced budget utilization throughout the year.