Abstract :

This research aims to analyze the process and strategy of utilizing Regional Government expenditure inputs in producing public service outputs, and their influence on community welfare. Practically, it is hoped that the results of this research can provide input for improving management and strategies for optimizing the use of decentralization funds to increase efficiency in improving the quality of public services. Considering the many weaknesses and problems faced in managing APBD in the context of decentralization. This research uses a census method where the entire research population is observed . We collected secondary data in the form of audited Regional Government Financial Reports (LKPD) from 23 Regencies/Cities in Aceh from 2017 to 2021 and reports published by the Central Statistics Agency. The measurement uses the Data Envelopment Analysis (DEA) method which will show local governments with input or output inefficiencies. Results studies This find that only there are 4 of the 23 regional governments in Aceh that are relatively large efficient during 2017-2021 period. City Government Langsa is relatively the most efficient regional government compared to with Local Government others in Aceh. This research provides important information in the form of values that must be achieved so that regional governments can be efficient. If regional governments are able to increase their output, they will achieve efficiency, thus opening up the potential for efficient regional governments to be greater than inefficient regional governments.

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Keywords :

Data Envelopment Analysis, Efficiency, Input, Output, Regional Government.

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