Analysis of the Effectiveness and Efficiency of Budget Management at the Belakang Balok Sub-district Office, Bukittinggi City, West Sumatra

Abstract

Budget management is a fundamental component of good public governance, requiring public resources to be managed effectively, efficiently, transparently, and accountably. This study aims to analyze the effectiveness and efficiency of budget management at the Belakang Balok Urban Village Office, Aur Birugo Tigo Baleh District, Bukittinggi City, through the perspectives of Stewardship Theory, Good Public Governance, and Value for Money. A qualitative approach with a descriptive case study design was employed. Data were collected through in-depth interviews, passive observation, and document analysis involving purposively selected informants. Data credibility was established through source, technique, and time triangulation, while analysis followed the interactive model of Miles, Huberman, and Saldaña. The findings indicate that budget management has generally followed the stages of planning, organizing, implementation, and supervision. Effectiveness is relatively high because most programs achieved their intended objectives and provided community benefits. However, efficiency remains suboptimal due to limited human resources, a prolonged treasurer vacancy, overlapping administrative responsibilities, and incomplete budget realization. Strengthening organizational structure, staff competence, internal control, and budget planning is therefore essential to improve budget governance and public-service delivery.