Analisis Kinerja Pengelolaan Anggaran Pendapatan dan Belanja Daerah Pemerintah Kota Medan

Abstract

This research is aimed to get to know the management performance Budget revenue and expence local (APBD) which involves revenue, spending and expenses North Sumatra Government. There are several data used in order to analyze this issue such as, revenue budget and realization budget; spending and realization spending; expence and realization spending North Sumatra Government on 2003 up to 2007. The technical analysis used is by using qualitative approach in which apply financial ratio including the variant analysis, revenue growth, government spending, decentralization degree, state independency, effectiveness and efficiency of and government tax, spending efficiency, BUMD contribution, SILPA growth,. Based on this research may result in the effectiveness and efficiency of government tax in 2003 up to 2007, and the revenue growth shows the positive flutuations in the growth. In 2003 until 2007 North Sumatra Government was still dependent on the central government therefore it resulted on the low decentralization process. In order to realize the spending budget we may see there is an efficient element regarding with the spending growth itself. In funding, SILPA's growth intentionally shows the positive fiscal health.