@thesis{thesis,
		author={Aprianti  Siti Nur},
		title ={ANALISIS AKUNTABILITAS DAN TRANSPARANSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA SUKABUMI},
		year={2019},
		url={https://eprints.ummi.ac.id/1472/},
		abstract={Siti Nur Aprianti (1530611024) University of Muhammadiyah Sukabumi. Analysis of Accountability and Transparency of the Regional Revenue and Expenditure Budget (APBD) of the City of Sukabumi. (Thesis supervisor Deni Iskandar Z, M.AK., M.M and Idang Nurodin, S.Ip., MM). 
This study aims to find out: accountability and transparency of the Sukabumi City Budget. This research is a descriptive study with a qualitative approach. Research shows: that 6.67% strongly agree that the Budget must be accountable to higher (vertical) authorities and to the wider community (horizontal), 86.66% agreeing and 6.67% expressing disagreement. The community stated that 53% agreed that the public could easily access documents about the budget, 40% said they did not agree that it was not easy to access budget documents, and 7% said they did not agree. The community stated that 20% agreed that it was difficult to access information about the budget, 40% of the people stated that they did not agree with the difficulty of accessing information because budget information could be accessed through the official Sukabumi municipal portal, 27% disagreed and 7% strongly disagreed. In 2016-2018 the realization of regional revenue in the City of Sukabumi showed an increase, in 2016 the realization of regional revenue in the City of Sukabumi was Rp 1,163,015,041,941, then increased in 2017 by Rp 1,216,204,685,623. increased again in 2018 amounting to Rp 1,223,767,356,854. The increase in revenue from the regional income of the City of Sukabumi was greatly influenced by the realization of each of its posts. The Sukabumi City budget for the 2019 budget year experienced a deficit of Rp 30,562,377,453, because regional expenditures reached Rp 1.29 Trillion while regional revenues only reached Rp 1.26 Trillion.}
		}