JURNAL AKUNIDA
Vol. 1 No. 1 (2015): June

ANALISIS KONTRIBUSI DAN EFEKTIVITAS SUMBER-SUMBER PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) PEMERINTAH DAERAH KOTA SUKABUMI

Adawiyah, W (Unknown)
Kusuma, Indra Cahya (Unknown)



Article Info

Publish Date
28 Jun 2015

Abstract

The aim this research is to analyze the contribution and effectiveness of sources of local government income and Fund Balance toward Income and Expenditure Budget in Local Government of Sukabumi. The research used secondary data and unit of analysis was Report of Income and Expenditure Budget Calculation period 2006-2010. Analysis used in this research was analysis of contribution and effectiveness analysis.The result shows that the income contribution from local government income to the Local Government Budget from 2006 to 2010 average 13.55% annually and fluctuated and less base on the criteria. The Contribution of Fund Balance to the Local Government Budget from 2006 to 2010 average 75.53% annually. Level of effectiveness of local income tax, levies, local wealth management, and other legitimate income in from 2006 to 2010 was very good, when the realization can exceed the set targets and runs fluctuate from year to year. The General Allocation Fund and Special Allocation Fund Sukabumi encounter situations where the targets set in accordance with the actual revenues that is equal to 100% (effective).Keywords : Contributions, effectiveness, sources of Income, Fund Balance, Local Government Sukabumi

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Journal Info

Abbrev

JAKD

Publisher

Subject

Social Sciences Other

Description

Jurnal Akunida merupakan media publikasi ilmiah yang memuat artikel-artikel di bidang akuntansi dan bisnis dengan ruang lingkup akuntansi keuangan, akuntansi biaya, akuntansi sektor publik dan sistem informasi akuntansi. jurnal ini didedikasikan untuk menumbuhkan kreasi dan petukaran ide diantara ...