This study aims to analyze the effectiveness and efficiency of budget absorption level of education and health in the Budget (budget) Aceh Besar district. The analytical method used is the ratio of the effectiveness and efficiency of revenue and expenditure. The results of this study indicate that the level of effectiveness of the education budget absorption is considered ineffective. Level of efficiency in the education budget is less efficient category. The level of effectiveness of health budgets on average less effective. The level of efficiency of the health budget shows less efficient and inefficient. Factors that influence the effectiveness and efficiency of the health sector budget realization that their force major (emergency), the internal condition of the Department of Health, the process of procurement of goods and services that are not timely and not within specifications, on corruption, budget execution document and revision process, an increase in the allocation of expenditure in the Department of Health in the event of changes in the budget, lack of coordination between planning and execution, lack of health budgetsDOI: 10.15408/sjie.v3i2.2057

A protective tree is a group of plants that have long canopy and thick leaves and trunk high enough to be a shade. Usually a protective tree becomes the main plant in a park. But what we often see is the protective tree planted along the road. Its function aside from being a shade tree is also intended to absorb pollution. It is necessary to determine the selection of the best tree species to be planted on the side of the road. The selection of protective tree species still uses a manual system and requires quite a long time. Based on these problems, we need a decision support system (SPK) that can facilitate the selection of the best protective tree species using existing criteria. One method that can be used is the Preference Ranking Organization Method for Enrichment Evaluation II (PROMETHEE II). This method is able to solve any type of problem in decision making with alternatives and criteria that have been given weight. Research using PROMETHEE II produces the composition of the usual protective trees to the best protective trees. The protective tree selection system was built using Microsoft Visual Studio 2008 and Microsoft Access 2010 as a database.

Ge eo oJ Jo ou ur rn na al l o of f T To ou ur ri is sm m a an nd d G Ge eo os si it te es s Year X XI II I, vol. 25 no. 2

One of the requirements for a bus / public transportation to be able to operate is passing the test carried out by the Transportation Department. The results of the transportation feasibility test still use manual calculations, while many transports do the daily test. Therefore a decision support system is needed to determine the feasibility of the bus based on the kir test. This study aims to determine the feasibility of the bus based on the left test. A decent bus will get a roadworthiness certificate issued by the Transportation Agency. In testing, good planning management is needed, one of which is by determining the feasibility. This decision support system can determine the calculated value of all criteria. This system uses the Promethee II method. In this case the Promethee II method can determine the priority of the bus driver test based on the highest value. Thus this system is able to shorten the bus verification process at the North Sumatra Provincial Transportation Office, thus helping testers determine which buses are worthy of road