APBD KABUPATEN KOTA DI WILAYAH SUMATERA BAGIAN SELATAN ERA OTONOMI DAERAH

Sartika, Dewi and Abdullah, Abdullah (2014) APBD KABUPATEN KOTA DI WILAYAH SUMATERA BAGIAN SELATAN ERA OTONOMI DAERAH. Akuntasi, 2 (3). pp. 238-255. ISSN 2303-0356

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Abstract

The research decriptively analysis that aimed to understand whether the increase of financial ability of local goverment occurs in financing goverment activities, local development and public area service that listed in APBD of Regency and municipality oh South Sumatera Area fiscal year of 2004-2006. The analysis was conducted by use four analysis methods, namely: comparative analysis, trend analysis, commonsize financial statement analysis and ratio analysis. The use ratio analysis of local of local financial autonomy and ratio of compatibility.Result of this research shown that ability of local goverment in financing goverment activities, local development and public social service had decreased, because financial ability of local goverment is still low and far as named to be autonomous. Mostly local income have a source of balancing-fund, so dependency level towards fund-sources of central/provincial goverment is very high. Allocation of local expenses for development activities and public social service have begun to be priority although the ezpenses that allocated for goverment activities had to being main priority still.

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