| dc.description.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. | en_US |
