Sistem Akuntansi Sektor Publik, Konsep untuk Pemerintah Daerah. ( unsrat.ac.id/index.php/emba/article/view/6558,diakses 23 Oktober 2015).īastian, Indra dan Soepriyanto, 2000. Analisis Kinerja Belanja dalam Laporan Realisasi Anggaran (LRA) pada Dinas Pendapatan Kota Manado. Absorption budget can not be implemented optimally partly caused by various factors such as non-performance activities, the high value of the budget cap and the lack of coordination between the Technical Activities Executive Officer with the commission inactivitiesĪnastasia, Harijanto dan Lidia, 2015. In fiscal year 2014, with a budget ceiling of Rp. In fiscal year 2013 with a budget ceiling of Rp. The evaluation results were not up to occur in service improvement program administration offices providing services subpart correspondence in fiscal year 2012 with a budget ceiling of Rp. The results showed that during the three-year comparative analysis of budget realization suggests there is instability in the realization. The analysis used the analysis of quantitative and qualitative analysis by comparing the budget with expenditures, fiscal year 2012 to fiscal year 2014 at the Department of Education of South Kalimantan Province and analyze the implementation of the budget is based on interviews with financial managers in South Kalimantan Provincial Education Department.

This study aimed to analyze the budget and actual expenditure in South Kalimantan Province Education Department for the fiscal year 2012 to fiscal year 2014. Profitability, firm size, leverage, sales growth, type of industry and tax avoidance Related party transaction disclosure Sustainability Report, Investment Opportunity Set, Firm Value Tax evasion Thin capitalization Work Envi-roment Work Motivation company size, profitability, liquidity, solvency, going concern audit opinion financial performance, economic value added learning motivation, time management, academic achievement

Financial performance, ASEAN banking, RGEC method, Independent sample t-test Independence, Regional Fi-nancial Effectiveness, Capital Expenditure Interest rate risk, Kurs risk, Financial risk, Return Job Satisfaction Non Timber Florest Product (NTFPs), superior commodity, Location Quotients (LQ). Debt To Equity Ratio (DER), stock price and dividend policy Debt to equity ratio Effective tax rate. Keywords Bank Interest Rate, Inflation Rate, KUR Distribution Beliefs System, Boundary System, Diagnostic Control System, Interactive Control System, Market Orientation, Innovation.

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