ANALISIS KEMAMPUAN KEUANGAN DAERAH DAN BELANJA DAERAH DI KABUPATEN DONGGALA (Studi Kasus Pada Pemerintah Daerah Kabupaten Donggala)
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Institusion

Universitas Tadulako

Author

BAIDURI,

Subject

Master of Accounting 

Datestamp

0000-00-00 00:00:00 

Abstract :
-The purpose of this study was to determine and analyze the financial capacity of local and regional spending Donggala period 2009-2014. This research uses descriptive quantitative research on the financial capacity of local and regional spending in Donggala. The object of this research is the realization of the local government budget (APBD) Year budgets 2009 to 2014. The analysis of data using the ratio of local financial capacity of local governments Donggala district in order to increase revenue (PAD) to fund the development and fiscal capacity ratio is calculated by comparing the components of revenue (PAD) of total regional revenue (TPD). The results of this study indicate that Analysis Capabilities Regional Finance and Expenditure Donggala Regency Year 2009-2014 period by using the degree of fiscal decentralization with indicators such as the ratio of local revenue (PAD) of the total annual local revenue in the excellent category or > 50%, this Donggala means the Government has been able to finance spending through local revenue and demonstrated financial ability position Donggala area continued to increase from year to year significantly in meeting the funding requirements to perform the duties of governance, development, and social services to the community. Keywords : Actual budget revenues, shopping areas, and the ratio of the financial ability of Regional