ANALISA PERBEDAAN KINERJA KEUANGAN PEMERINTAH KOTA KEDIRI SEBELUM DAN SESUDAH PEMBERLAKUAN ANGGARAN BERBASIS KINERJA
ABSTRACT: Target of this
research is to find empirical evidence of differentiation of monetary
independence storey and fiscal decentralization Government of Kediri before and
after application of budget base on performance. Method which used in this
research is monetary ratio consisting of independence ratio. fiscal
decentralization. efficiency ratio and effectiveness ratio, for knowing
monetary independence storey of region, fiscal decentralization storey;
effectiveness and efficiency of PAD which workable of government. From
calculation of the monetary ratio different test by using F-Test to know the
existence of difference before and after application of budget based on
performance. Result of calculation showed monetary independence storey is
existence of difference before and after application of budget base on
performance, fiscal decentralization storey there isn’t differentiation before
and after application of budget base on performance, effectiveness storey of
PAD and efficiency storey of PAD experiencing of difference before and after
application of budget base on performance
KEYWORDS: fiscal
decentralization, efficiency, and Kediri
Penulis: Widyastuti Ayu
Lestari
Kode Jurnal: jpmanajemendd090221
