Nia Rahmawati


This research is descriptive research in Mojokerto Regency by title ?Analysis of
work and function as planning tool and APBD controlling in Mojokerto Regency?. The purposes of this research are to appreciate performance of Mojokerto Regency Government from budget perspective; and to appreciate the function of
budget as APBD planning tool and controlling mechanism. Analysis mechanism that used to appreciate performance of Mojokerto
Regency Government is Region Financial Ratio that consists of Autonomy Ratio, Effectiveness and Efficiency Ratio, and Growth Ratio. Whereas to appreciate about budget evaluation as planning and controlling mechanism is used descriptive explanation by identifying available problem and analyze budget evaluation that will
be solution of available problem. Calculation result from performance value by available ratio is from autonomy ratio with 5,8% of 2001; 8,5% of 2002; and 11,3% of 2003. Calculation of
effectiveness and efficiency ratio is 113,4% and 5,8% of 2001; 113,2% and 7,9% of 2002; and 111,1% and 7,7% of 2003. Calculation of growth ratio indicate result of 2002 that occurred increase 50,06% for PAD, 23,76% to total income, 17,19% to daily budget, and 24,33% to construction budget from 2001; whereas of 2003
occurred increase 39,69% for PAD, 107,09% to daily budget, 154,81% to construction budget, and decrease 2,85% to total income from 2002. Analysis result that involved with planning is to available problem, and the problem can be solved with budget of previous year if occurred submission concept from employment unit
that too large and if budget of expending is exceed limitation, so that will be performed APBD controlling of previous year. Whereas to problem that occurred in controlling is divergence performing of APBD by employment/executive unit in realization their work, and to solve that problem is performing clarification or ask responsibility from divergence that performed by APBD reference that has been legalized to be recommendation of APBD alteration.


Keyword : analisis kinerja; APBD; pengendalian


analisis kinerja; APBD; pengendalian