The study aims to analyze the efficiency and effectiveness of budget realization of Satuan Kerja Perangkat Kota ( SKPK ) of Govenrment Banda Aceh city for the period of 2015-2019. The population of this research is SKPK in Government Banda Aceh city which the sampling technique uses non probability sampling with saturated sampling method. Data analysis method used is descriptive method, with analysis efficiency and effectiveness measurement data. The data used is Laporan Realisasi Anggaran (LRA) obtained directly from BPKK Banda Aceh.The result of this research shows that (1) the efficiency of budget realization for the period 2015-2019 the overall average efficiency level of less than 60% and categorized as efficient, (2) the effectiveness of budget realization for the period 2015-2019 the overall average effectiveness level of more than 90% and categorized as effective.Keyword: efficiency, effectiveness, budget realization, governmen
