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Anggaran, Efektivitas, Efisien
This study aims to determine how the budget realization in assessing the efficiency and effectiveness of performance in the Pemerintah Kabupaten Luwu Sulawesi Selatan. The type of research used in this research is descriptive quantitative research. The population in this study is the Pemerintah Kabupaten Luwu Sulawesi Selatan, while the sample used is the budget realization from 2014-2018 in the Pemerintah Kabupaten Luwu Sulawesi Selatan. The sampling method in this study used purposive sampling method. The data used in this study are primary data collected through observational interviews and direct financial reports. Data analysis used secondary data analysis. The results of this study indicate that the budget realization analysis of the effectiveness and efficiency of the performance of the Pemerintah Kabupaten Luwu Sulawesi Selatan is good.