Analisis Efektivitas Pencapaian Target Pendapatan Asli Daerah
Abstract: 33 provinces and 471
districts / cities in Indonesia, only about 10 percent of which have a formal
setting boundaries one Lampung province has 15 districts / cities. Lampung
Province has other sources of income and abundant natural resources in each
region. Therefore, this study aims to demonstrate empirically the effectiveness
of Local Revenue Target Achievement At Regency / City in Lampung. The object of
this study was 15 District / City in the province of Lampung. The data used in
this study is that the data collected in 2010 to 2012. The data analyzed in
this study are secondary data obtained from documents Budget Realization Report
Regency / City in Lampung Province obtained from the Board of Finance of the
Republic of Indonesia Representative Pemerika Lampung Province. Budget
Realization of this report was obtained data on the number of actual revenue
(PAD). The sampling method using census method by taking the entire population.
From these data, then analysis by using the calculation of the ratio of the
degree of decentralization, the ratio of financial independence and
effectiveness ratio. The results of this study indicate that the Budget Actual
revenue (PAD) Lampung Province from 2010-2012 has been very effective. That
means the regional government to realize the budget revenue (PAD) properly.
Penulis: Haninun, Mauli Luzia
Eka Safitri
Kode Jurnal: jpakuntansidd150626
