%A NIM.: 17108040016 Thalita Yumna %O Pembimbing: Dr. Ibi Satibi, S.H.I., M.Si, %T ANALISIS EFEKTIVITAS PELAKSANAAN ANGGARAN BELANJA PADA LEMBAGA PENDIDIKAN ISLAM MASA PANDEMI COVID-19 (STUDI PADA MADRASAH ALIYAH NEGERI 1 AMUNTAI HULU SUNGAI UTARA KALIMANTAN SELATAN) %X After the emergence of the COVID-19 pandemic the budget absorption in Islamic Senior High School 1 State Amuntai decreased to 47,48% namely IDR 335.678.990 in September 2020. The cause of the low budget absorption during this COVID-19 pandemic is the ineffectiveness of the planned programs with the activities’ realization. This research aims to determine the budget absorption in the COVID- 19 pandemic period in Islamic Senior High School 1 State Amuntai Hulu Sungai Utara based on the level of Effectiveness Ratio. The type of research used is descriptive research. The data collection technique used is documentation. The data analysis techniques used effectiveness and efficiency ratio. The research results showed that the budget absorption in Islamic Senior High School 1 State Amuntai Hulu Sungai Utara said to be effective during the COVID-19 pandemic with the average effectiveness ratio of 99,54%. This research results are expected to provide information and knowledge regarding the analysis of budget absorption at Islamic educational institutions and for stakeholders regarding the budget absorption which have been absorbed effectively. %K Teori Penetapan Tujuan (Goal-Setting Theory),Public Finance, Anggaran Belanja, COVID-19 %D 2021 %I UIN SUNAN KALIJAGA YOGYAKARTA %L digilib48400