ANALISIS KINERJA REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KOTA TOMOHON TAHUN ANGGARAN 2011-2013
DOI:
https://doi.org/10.32400/ja.8420.4.1.2015.131-139Abstract
Regional Government in managing the budget income and expenditure (APBD) should be realized well and properly. The performance was the image of achievement of activity in realize the objective, purpose, vision, and mission on organization. The purpose of this research is to know the performance of realized in Budget income and expenditure of the city government of Tomohon. Based on this research that had been did on Department of Revenue Finance Managing and Regional Asset (DPPKAD) City of Tomohon indicate that it performance of Income from City Government of Tomohon is good enough and can be seen from the realization of budget for the year 2011 was not accordance to the targeted, but in the next year is according on target and keep going well. But the Regional Budget Income must be enhanced by the City Government of Tomohon. Whilst the performance of expenditure was quite well because the expenditure quite relatively small and occurred saving the expenditure so that SILPA surplus can be obtain.Downloads
Published
2015-06-30
Issue
Section
Articles
License
The articles published in Jurnal Accountability are licensed under Creative Commons Attribution-NonCommercial 4.0 International with authors as copyright holders.
Â
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Â
Under this license then authors free to:
- Share — copy and redistribute the material in any medium or format.
- Adapt — remix, transform, and build upon the material.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.