RUANG REFERENSI

Analisis Kinerja Pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD) Pemerintah Kabupaten Sidenreng Rappang

Nur Salim Rusli

Abstrak :

Nur Salim Rusli “PerformanceAnalysis ofRegional Revenues and Expenditures Budget ofLocal Government of Sidenreng Rappang”, guided by first counselor, Tawakkal and second counselor, Muh.Jayadi.
This study wasconductedtoanalyzethe performance ofthe management ofthe RegionalBudget Sidenreng Rappang Local Governmentduringthe 2011-2015 periods. This studyusesecondary data are reportsrealizationBudget Sidenreng Rappang Local GovernmentAreasofthe year2011-2015. The technique usedin this studyisthe analysis ofvarianceandfinancialratios.
The results showedthat therevenue performanceis measuredbased onthe analysis ofvariancegenerally dissatisfactory withan average of 89,66%, earningsgrowth ratiois quitegoodwithan average of13,27%, ratio ofthe degree ofdecentralizationis dissatisfactory with an average of 6,24%, financialindependence ratiodescribes therelationshipinstructivetoaverage of3.73% and financial dependency is still lackingwhich meansdependenceof local governments tothe central governmentis veryhighwithan average of 83,17%.Expenditure’s Performanceis measuredbased onthe analysis ofvariancein generalcan besaid to be goodwithan average of 83,17%, ratio ofspending growthshowed positive growthwithan average of 16,01%, ratio of operating expenditure to total expenditure with an average of 76,77% and ratio of capital expenditure to total expenditure with an average of 21,47%. While the performance of financing can be conclude SiLPA are positive every years, this means effectiveness of acceptance PAD local government of Sidenreng Rappang so that over the target and followed by with the efficiency of the government budget.