Analisis Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Kota Surakarta Tahun 2010 - 2015

PRIMANANDA, DIVA (2017) Analisis Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Kota Surakarta Tahun 2010 - 2015. Other thesis, Universitas Sebelas Maret.

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    The purpose of this research was to find the result of common size analysis and comparative analysis about LRAPBD Surakarta from 2010 until 2015. The techniques of collecting data were used by collecting primary and secondary data. Primary data were collected from BPPKAD Surakarta which is LRAPBD for 6 years, and completed with secondary data from books and the result of research previously. The result is, balance funds which has most proportion than the other source of regional revenue with averages 50% annually but locally generated revenue proportion always increased every year. It increased because there are an addition in local tax which are ground water tax, BPHTB, and PBB as local tax. it cause decreasing the amount of balance funds directly. On the other hand, regional expense that being realized every years never reached the budget of regional expense. The conclusion is finances of Surakarta for six years still depends on balance funds provided by Central Government. However the depends on balance funds slowly decreased with accompaniment on locally generated revenue. Based on the result of research, the researcher would like to give some advices to Surakarta Government to improve locally generated revenue by giving the counseling to local community as tax payer. As well as need for management the regional finances and regional expense optimally. Keywords: Common Size Analysis, Comparative Analysis, APBD, Regional Finances.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Retno Andriani
    Date Deposited: 29 Aug 2017 07:19
    Last Modified: 29 Aug 2017 07:19

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