Efektivitas Anggaran Penanganan Sampah Pada Dinas Lingkungan Hidup Kabupaten Bengkalis

The budget has an important role for an organization, both government and private. Budget is a management control tool to achieve organizational goals. Local governments have an important role in planning and realizing budgets. The purpose of this study was to determine (1) the Mechanism of Budgeting for Handling Waste at the Environmental Service in Bengkalis Regency. (2) Effectiveness of the Waste Management Budget at the Bengkalis Regency Environmental Service. The type of data used in this research is qualitative data and calculation of effectiveness measurement. The results showed that the level or criteria for the effectiveness of the budget for waste handling activities from 2019 to 2020 varied. The level of effectiveness in 2019 was 91.35% with effective criteria. In 2020 it is 99.29% with effective criteria. To increase the effectiveness of budget realization, it is necessary to coordinate and cooperate between parties as well as to make good planning and implementation to achieve maximum results