Analisa Kinerja Keuangan Pemerintah Daerah Pada Pelaksanaan Anggaran Berbasis Kinerja (Studi Kasus: Pemerintah Daerah Kabupaten Labuhanbatu).

Abstract

Decentralization in Indonesia expected to earn more is improving of prosperity, service to society, development democtatize, and justice with existence of openness and independence (decentralization) and also monetary recource effectiveness and efficiency at all gevermantal element. For budget reform, tha is application of performance based bedgeting on relied Decree Of The Minister Of Home Affairs number 29 / 2002 section 17 article 2 and law number 17/2003 expected happened the change in arrangemert and management of area. This study represent case study with object research of local goverment of Labuhanbatu. In this research, the data used is realization report of regional budget period of 2005/2006 and 2007. This research used the descriptive design in the type of case study. The data gained is then analyzet by description metode . The Objectifitas of research is to conclude that in presentce of performance based budget implementaion, apparently it does not improve the finascial performance of Labuhanbatu District ratio, fiscal dicentralization ratio, self-sufficiency ratio, efficiency and effectiviness ratio, harmonization ratio, and growth ratio. In this care the goverment of Labuhanbatu district should enforce the strategy of policy to improve the financial performence to create the sustainable development through active participation and according to the people needs in district of Labuhanbatu.