ANALYSIS OF THE PERFORMANCE MANAGEMENT OF REGIONAL GOVERMENT BUDGET TANAH DATAR

Abstract

The purpose of this study is to assess the performance of regional goverment budget management in tregency of Tanah Datar . Performance is an overview of the level of achievement of an  implementation of an activity  or policy in realizing the goals, objectives, visions, ans missions of the organization which are contained in the strategic formulation of an organization. And performance assessing is a management tool for increasing the quality. In this study, the data analysis is using varians analysis, growth analysis, finance ratio analysis,, efectiveness analysis, and expenditure harmony.The analysis result show  that : financial performance represented by variasns analysis for revenue and expenditure can be said to be good. Then the budget management performance seen from analysis of revenue growth and expenditure growth is considered positive. And the performance of the budget when seen from Financial Ratio Analysis showed the result that the degree of decentralization in this district is very less and need special attention, because the number of degrees of decentralization so low that the ability of the region in the implementation of regional autonomy is highly dependent on the transfer of funds from the center, automatic independence ratio regions too low. While in terms of effectiveness ratio of local taxes can be categorized Tanah Datar effective. In terms of compatibility ratio of local government spending Tanah Datar greater spending allocated to operating expenditures. And in terms of efficiency ratios shopping areas Tanah Datar has been very good / efficient. Concluded the overall performance of the management of Tanah Datar District Budget for Fiscal Year 2010 - 2014 is still not good enough. For the Government of Tanah Datar regency should seek to achieve revenue targer that the degree of decentralization and regional autonomy could be better.