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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Dhullo Afandi
Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : ACCOUNTABILITY

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ANALISIS SISTEM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN MINAHASA SELATAN) Teesen, Lifia; Tinangon, Janjte; Afandi, Dhullo
ACCOUNTABILITY Vol 4, No 1 (2015): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.8422.4.1.2015.152-162

Abstract

The budget has an important role in running an organization or government. More specifically the budget revenue and expenditure. Stages of revenue and expenditure budget preparation is very important to payed, because it reveals what will be done in the future. In the implementation of the organization's activities, require planning in the preparation of the budget revenue and expenditure and estimates that can be obtained later. The research was performed in South Minahasa regency, especially in the Department of Revenue and Asset Management. The research was was conducted to analyze the system preparation of the local budget in the South Minahasa regency to obtain data on Revenue Service Financial and Asset Management. Data analysis method used is descriptive method. The results showed that the preparation of the local government budget in the South Minahasa District has sufficient because it has been prepared based on standards, systems, procedures and regulations are based on of domestic regulation No. 21 of 2011, so it is understandable, traced, is transparency and accountability.
Co-Authors Agus T. Poputra Anesia Jelita Ponto, Anesia Jelita Azis, Junianty B Abd Datu, Christian V. David P. E. Saerang David P.E Saerang David P.E. Saerang Ester Oruw, Ester Evran Lexy Tambuwun Fitri Rahmadani, Fitri Harijanto Sabijono Hendrik Manossoh, Hendrik Herman Karamoy Inggriani Elim Janjte Tinangon, Janjte Jantje J. Tinangon Jayanti Gagola, Jayanti Jenny Morasa Jesella Lourina Makaluas, Jesella Lourina Jocom, Agnes Michelle Johannis, Lady M. Jullie J Sondakh Kalalo , Meily Y. B. Kalalo, Angraini Puspita Kapojos, Peter Marshall KASIAHENG, Wisnur Rianti Kastilong, Verentio Gregorius Khoirunnisaa, Ummu Almaas Kiay Demak, Indah Namira Kojo, Oliviana Koyong, Bella Elisabeth Latif, Risna Latjandu, Lady Diana Lessa, Yulia Lifia Teesen, Lifia Limonu, Abdul Aziz Linda Lambey, Linda Lintje Kalangi Lombok, Donfridel Grafland Lucas, Kanaya Zefanya Laeticia Rachel Lumentut, Levana Majampoh, Ester Lita Juniani Mamontoh, Dewi Larasati Manikome, Elis Felisya Manosso, Hendrik Mawuntu, Nikita Srisilia Mokodompit, Jelita Astrid Novi Swandari Budiarso Pabunna, Adriana N. Pakaja, Ridhwan Muhammad Isma’il Pamasi, Mira Sakke Pangkong, Claudya Monica Poluan, Lungchin Ponto, Endang Sri Ayu Prijantoro, Agatha Priti Dwiningtyas Priska C. Homenta, Priska C. Ria Valentina Pajouw Rimbing, Sheron H. R. Rundengan, Fanda D. P. Saleh, Fadly Febrianto Sarapi, Lidya Angrini Sherly Pinatik Sifrid S. Pangemanan Sihadi, Imaniar Dwiputri Simanjuntak, Lucyana Aprillya Singon, Englina Elizabeth Soeradi, Dewi Shinta Sondakh, Fivany Gebby Hary SONDAKH, Jullie Jeanette Sondakh, Patrick Richard Steven J. Tangkuman Tambarici, Anita Carolina Tamigau, Marilin I. Taminggu, Grace Noviyanti Tinangon, Jantje J Tondo, Marcelino Umboh, Wanda Regina Utiarahman, Novlicia Putri Ventje Ilat Wawointana, Willliam Juan Weku, Priscillia Winata, Isep Kurnia Wulan D. Kindangen, Wulan D. Yuvita M. F Goni, Yuvita M. F Zeke, Aurora Christi