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Judul: | Kajian Tentang Pengeluaran Miscellaneous pada Anggaran Pendapatan dan Belanja Daerah di Kota Ambon |
Penulis: | Sherly Rutumalessy || email: cita_ekonomika@mail.unpatti.ac.id |
Jurnal: | Cita Ekonomika Vol. 9 no. 1 - hal. 101-105 Tahun 2015 [ Ekonomi dan Bisnis ] |
Keywords: | MiscellaneousExpenditure, Local Government Budget. |
Abstract: | The impact of regional autonomy and fiscal decentralization is the reform of financial management areas that include revenue and expenditure management area. Which need to be reviewed in expenditure management areas are the types of expenditure in regional government work units. In the form and structure of Ambon City Government expenditure from the year 2009 - 2012 there are three (3) expenditure that is not clear that other spending, spending that does not include other parts, and the expenses are not suspects. Third expenditure needs to be monitored because it tends to increase the odds of Local Government to the contrary. By using analytical tools to determine the composition of miscellaneous expenditure to total expenditure specified area and also the magnitude of the standard deviation of each component of miscellaneous expenditure by comparing the maintenance expenditure. This study is expected to provide information to the Local Government Miscellaneous Ambon on the composition of expenditure on Local Government Budgets Ambon so necessary to supervise the expenditure component areas that have a tendency to spend the rest of the budget. |
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