EVALUASI KINERJA ANGGARAN DAERAH KABUPATEN SIDOARJO

Authors

  • Lestari Lestari Faculty of Economics, Wijaya Kusuma Surabaya University
  • Iman Karyadi Faculty of Economics, Wijaya Kusuma Surabaya University
  • Atty Erdiana Faculty of Economics, Wijaya Kusuma Surabaya University

DOI:

https://doi.org/10.30742/equilibrium.v12i2.115

Keywords:

the effectiveness of the Sidoarjo regency Budget, the Regional financial performance

Abstract

The purpose of this study are: to determine the effectiveness of the Sidoarjo regency Budget as seen from the Regional financial performance. The population in this study was planned and realized number of local budgets in Sidoarjo. The sample in this research is the realization of the budget plan and the district of Sidoarjo in 2008, 2009, 2010, 2011, and 2012. The data analysis technique used is the Qualitative Methods. The results showed that the analysis of trends in percentage (percentage trend analysis) Sidoarjo district budget growth has a tendency to rise from year to year. In addition, the ability of the local government district of Sidoarjo in maintaining and improving the success that has been achieved from period to period is good. Sidoarjo regency government in the last 5 years more mnegeluarkan immediate shopping for shopping facilities and equipment for the purposes of operational activities and to fund services.

References

Hansen & Mowen. 2009. Akuntansi Manajerial. Jakarta: Salemba Empat.

http://budidayaukm.blogspot.com/2011/11/anggaran-pendapat-dan-belanja-daerah.html

http://hakimsimanjuntak.blogspot.com

Mulyadi. 2001. Akuntansi Manajemen Konsep, Manfaat, dan Rekayasa. Edisi 3 Buku 1. Jakarta: Salemba Empat.

Munawir, S. 2004. Analisa Laporan Keuangan. Yogyakarta: Liberty

Nafarin, M. 2000. Penganggaran Perusahaan. Jakarta: Salemba Empat.

Syakhroza, A. 2000. Permainan Politik dalam Proses Anggaran: Sebuah Kajian Literatur. Jurnal Manajemen dan Usahawan Indonesia, 12: hlm 29-33.

Undang-Undang Republik Indonesia Nomor 17 Tahun 2003, tentang Keuangan Negara.

Undang-Undang Republik Indonesia Nomor 32 Tahun 2004, tentang Pemerintahan Daerah.

Warsono. Manajemen Keuangan Perusahaan. Edisi Kedua. UMM.

Yulianti. A. 2009. Alokasi Belanja Pelayanan Publik Sektor Pendidikan Pada Anggaran Pendapatan dan Belanja DaerahKota Jambi 2004-2006. Universitas Jambi.

Downloads

Published

2017-10-31

Issue

Section

Articles