REGIONAL REVENUE AND EXPENDITURE BUDGET YOGYAKARTA CITY GOVERNMENT FISCAL YEAR 2009 - 2010

Abstract

The research was to find out whether the target of the fiscal of the income and the expenditure of the region (APBD) was in accordance with the realizationand to find out the autonomy level of the region in form of the realization of APBD.
This research was included as the case study of the government of Yogyakarta city. The data gained technique was through library, the interview, and the documentation. The data analysis technique was variants analysis and the autonomy ratio. Variants was conducted by comparing the realization with the fiscal of the income and the realization with the fiscal of expenditure. Autonomy ratio was conducted by comparing the PAD with the support from the central government or province and the loan.
The result showed that the fiscal of the income of the government of Yogyakarta city in the fiscal year of 2009 – 2010 was smaller than its realization, it was because of the unnecessary between the fiscal and the realization, the difference between the fiscal and the realization has a benefit value. The autonomy level of the government of Yogyakarta city was measured through the comparison of PAD with the support from the central government or province of the fiscal year 2009 – 2010 the average was 27,82 % per year. It was shown that the autonomy level of the government of Yogyakarta city still low.
Keyword : analysis ; realization ; income ; autonomy ; government