Analisis Pengelolaan Anggaran Pendapatan Dan Belanja Daerah Di Dprd Kabupaten Karanganyar Menggunakan Perhitungan Varians Belanja, Pertumbuhan Belanja, Keserasian Belanja Dan Efisiensi Belanja Berdasarkan Realisasi Anggaran Pada Tahun Anggaran 2011-2013

Penulis Utama : Hesti Irwandani
NIM / NIP : F3311063
× The organization of governmental affairs becomes the authority of local area funded by income and expense budget load. The Local Legislative Assembly (DPRD)’s Secretariat of Karanganyar Regency develops budget in turn becoming the standard in undertaking its duty and function. The objective of research was to analyze the performance of expense budget management and its realization using expense variance calculation, expense growth, expense harmony, and expense efficiency. The research method the writer employed was a descriptive research by analyzing the income and expense budget realization report using quantitative data. From the result of research in the DPRD’s Secretariat of Karanganyar Regency, it could be concluded that the budget development has been conducted well, budget use had been effective and efficient viewed from the expense realization less than expense budget, and increasing expense growth over years; the reason of local expense increase was usually attributed with the changing rupiah exchange rate. The expense use was emphasized more on the operating expense than capital expense. It was because the DPRD’s Secretariat of Karanganyar Regency had duty and function of providing service to smoothen the activities of DPRD’s members in Karanganyar Regency, but in commodity expense there was expense waste in 2013 and the allocation for employee expense was sufficiently high and not equipped with computer presence system to find out the employees’ coming and leaving hours. Considering the result of research, the author recommended the Secretariat of Karanganyar Regency’s DPRD to pay more attention to the commodity procurement needs and to store the document well; with high expense allocation for employee expense, a computerized presence system should be applied to know easily the performance of individual employees.
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Penulis Utama : Hesti Irwandani
Penulis Tambahan : -
NIM / NIP : F3311063
Tahun : 2014
Judul : Analisis Pengelolaan Anggaran Pendapatan Dan Belanja Daerah Di Dprd Kabupaten Karanganyar Menggunakan Perhitungan Varians Belanja, Pertumbuhan Belanja, Keserasian Belanja Dan Efisiensi Belanja Berdasarkan Realisasi Anggaran Pada Tahun Anggaran 2011-2013
Edisi :
Imprint : Surakarta - F. Ekonomi - 2014
Program Studi : D-3 Akuntansi
Kolasi :
Sumber : UNS-F. Ekonomi Prog. D III Akuntansi-F.3311063-2014
Kata Kunci :
Jenis Dokumen : Laporan Tugas Akhir (D III)
ISSN :
ISBN :
Link DOI / Jurnal : -
Status : Public
Pembimbing : 1. Putri Nugrahaningsih, SE., M.Ak., Ak
Penguji :
Catatan Umum :
Fakultas : Fak. Ekonomi dan Bisnis
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