Abstract. The results of the study showed that the effectiveness of the original regional income level for the budget year 2016-2018 could be said to be very effective because the results of the realization of the budget had exceeded the set, while the efficiency of the level of capital expenditure for the budget year 2016-2018 could be said to be less efficient because the results of achieving the capital expenditure realization tended to exceed predefined budget. Furthermore, the performance of regional apparatus organizations is included in criteria are very well evidenced by an increase in public services by providing facilities and infrastructure to the community in order to improve the management of regional finances so that the achievement of programs / activities of regional apparatus organizations. The effectiveness of the regional original income level is able to improve the performance of the organization of the device by increasing the acceptance of the sources of original regional income and the efficiency of the level of capital expenditure is less able to improve the performance of the regional apparatus organization because the development performance is experiencing delays in infrastructure development projects.Keywords: Effectiveness of Local Original Revenue Level, Efficiency of Capital Expenditure Level, Organizational Performance of Regional ApparatusAbstrak. Hasil penelitian menunjukkan bahwa keefektifan tingkat PAD tahun anggaran 2016-2018 dapat dikatakan sangat efektif karena hasil pencapaian realisasi anggaran sudah melebihi yang ditetapkan, sedangkan efisiensi tingkat belanja modal tahun anggaran 2016-2018 dapat dikatakan kurang efisien karena hasil pencapaian realisasi belanja modal cenderung mendekati anggaran yang telah ditetapkan. Selanjutnya kinerja organisasi perangkat daerah sudah termasuk dalam kriteria sangat baik dibuktikan dengan terjadinya peningkatan pelayanan publik dengan adanya pemberian sarana dan prasarana kepada masyarakat dalam rangka meningkatkan pengelolaan keuangan daerah sehingga tercapainya program/kegiatan OPD. Keefektifan tingkat PAD mampu meningkatkan kinerja organisasi perangkat dengan meningkatkannya penerimaan sumber-sumber PAD dan efisiensi tingkat belanja modal kurang mampu meningkatkan kinerja organisasi perangkat daerah karena kinerja pembangunan mengalami keterlambatan dalam proyek pembangunan infrastruktur.Kata Kunci: Efisiensi Tingkat Belanja Modal, Keefektifan Tingkat Pendapatan Asli Daerah, Kinerja Organisasi Perangkat Daerah