The results until the third cycle showed that: students who score above 70 to 78%, while 22% had not reached pre-determined indicators. The research process was conducted in three cycles, each cycle consisting of fourstages: (1) planning action, (2) implementation of the action, (3) observation and interpretation, and (4) analysis and reflection. Technique of data collecting conducted by observation, questionnaires and tests. The object of this study are students UNS Economic Education Guidance and Counseling-3 semester following the course Fundamentals of Financial Accounting. This study uses classroom action research approach. The results showed that learning with concept mapsstrategy to improve student learning achievement in basic subjects of financial accounting. Implementation of TOD through cycles of research, where the number of the cycle depends on the achievement of success indicators. The method used in this research is to study a class action (PTK). The purpose of this research is to develop models of learning with concept maps strategy that enables students to understand and absorb the material better so that can improve student learning achievement in the course Fundamentals of Financial Accounting Classroom Action Research approach. While Boyolali with relative efficiency level of 83.14%, Sukoharjo with relative efficiencylevel of 93.65%, and Wonogiri with relative efficiency of 57.36%, Sragen with relative efficiency level of 58.59%, and Klaten with relative efficiency level of 96.65%. In the year 2006 the level of maximum efficiency can be achieved by the city of Surakarta, and Karanganyar District, with 100% efficiency level. While Boyolali with relative efficiency level of 93.98%, Sukoharjo with relative efficiency level of 97.52%, and Wonogiri with relative efficiency of 70.15%. In 2005 the level of maximum efficiency can be achieved by the city of Surakarta, Karanganyar, Sragen and Klaten Districts with 100% efficiencylevel. While Boyolali with relative efficiency level of 98.48%, Wonogiri with relative efficiency of 65.65%, and Sragen with relative efficiency of 65.06%. In 2004 the level of maximum efficiency can be achieved by the city of Surakarta, Sukoharjo, Karanganyar, and Klaten Districts with 100% efficiency level. Based on the research that has been done, the conclusions that can betaken in this study were (1). In accordance with the purpose of this study, theanalytical technique used is Data Envelopment Analysis (DEA). Providing solutions and reference for the districts and municipalities in the region SUBOSUKAWONOSRATEN in the year 2004-2006 which is still less or not efficient in the allocation of funds in order to achieve maximum efficiency.

Analyze the level of relative efficience of using local funds each regency/city in the region in 2004-2006 SUBOSUKAWONOSRATEN.

Ptk administrasi perkantoran