EFEKTIVITAS REALISASI DAN SERAPAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA PEMERINTAH KABUPATEN OGAN KOMERING ILIR TAHUN 2013-2015

Ika Sasti Ferina (Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya)
Burhannudin Burhannudin (Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya)
Nur Afnijaya Trisnawati (Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya)

JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN
Vol 13, No 2 (2016)

This study aims to assess the effectiveness and uptake realization of budget revenues and expenditures in Ogan Komering Ilir government has done well whether or not to achieve the desired objectives. The method used is descriptive quantitative by comparing the Laporan Realisasi Anggaran (LRA) from the year 2013 to 2015. The results of this study can be concluded that the Anggaran Pendapatan dan Belanja Daerah (APBD) has been carried out but is less effective because the ratio between direct and indirect spending nearly proportional or 50%. If this trend continues the next government will have difficulty in carrying out development programs, because the funds available are not comparable with the programs to be carried out. Keywords : APBD, Effectiveness, Goverment, LRA