Analisis Varians, Pertumbuhan, Keserasian Belanja Dalam Menilai Kinerja Anggaran Pada Badan Pelaksana Penyuluhan Pertanian, Perikanan dan Kehutanan Kabupaten Musi Rawas

Abstract

Variance Analysis, Spending Growth and the Expenditure Harmony In the Performance Budget On Badan Pelaksana Penyuluhan Pertanian, Perikanan dan Kehutanan Kabupaten Musi Rawas/Public Accounting.

Formulation of the problem in this study is how the performance budget with variance, spending growth and the expenditure harmony on Badan Pelaksana Penyuluhan Pertanian, Perikanan dan Kehutanan Kabupaten Musi Rawas in year 2011-2014. The aim of this study is to determine the performance budget with variance, spending growth and the expenditure harmony on Badan Pelaksana Penyuluhan Pertanian, Perikanan dan Kehutanan Kabupaten Musi Rawas in year 2011-2014. There are four variables that are the variance expenditure, spending growth, expenditure harmony and performance budget. This is study includes qualitative and the data that is used are primary data and secondary data. Data Collection method used observation, interviews and documentation. The analysis of this study showed variance has been well, because budget by used effective amounting to 92%, 90%, 87% and 97% during the year 2011-2014. Shows spending growth fluctuated during the year 2011-2014, amounting to -9,32%, 6,00% and -0,94%. Compatibility of operation expenditure harmony in 2011-2014 shows a very harmonius criteria, namely the percentage of 91%, 93%, 97% and 93%.