PENGARUH REALISASI ANGGARAN BELANJA LANGSUNG TERHADAP REALISASI ANGGARAN BELANJA DI KANTOR KECAMATAN SUKASARI KOTA BANDUNG PERIODE 2011-2015

Abstract

This research is aimed to determine the influence of realization of direct budget towards budget realization at Kantor Kecamatan Sukasari Kota Bandung Period of 2011-2015. This research used quantitative methods with approach descriptive analysis. Data was collected through observation, interview and documentary. The data analysis used product moment-pearson correlation and the coefficient of determination. Calculated used SPSS version 20. Based on the analysis of the data, it indicates that the Realization of Direct Budget has positive effect on budget realization amounted to 86,12% and remaining 13,88% is influenced by other factors not examined. The problems are appointment of the implementation of the budget changes too late, planning the budget less than optimal so that provision of tended to be maximum. The suggestions given to fix the problems are: 1) the central government fast on appointment The Implementation of the Budget Amendment so the budget could be realization suitable with the budgeting before; and 2) Improve the quantity and quality in the planning to all the budget.