ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH UNTUK MENILAI KINERJA PEMERINTAH

Abstract

This research is meant to find out how the preparation of budget and what sort of barriers that are encountered
by the Surabaya city government in the preparation of budget. This research is qualitative
research approach.
The analysisis the local financial performance analysis which is carried out by there venue variance analysis, the
degree of the decentralization, the local financial dependency ratios, analysis of variance expenditure, the
expenditure efficiency ratio, and financing analysis. In this research, the significant barriers in all existing
employment programs at the Revenue Offices of Surabaya city have not been found yet. Based on the result of
the calculation and the analysis of the local financial performance, it can be concluded that the difference in
budget revenue has negative balance, it indicates that revenue performance is quite well although it cannot earn
income which is compatible with the budgeted amount. The regional financial dependency ratio indicates that the
Surabaya city government in carrying out its activities does not rely on the central government/province. The
analysis of variance shows that difference of expenditure budget has negative balance which indicates that there
is an efficiency or budget savings. The financing analysis shows that the SILPA has negative balances the
Surabaya city government is appropriate in preparing budget plan or in other words the realization of SILPA
does not exceed from what that has already been set in the budget.

Keywords : Local government budget, financial performance, effectiveness, efficiency