PENGAWASAN MELEKAT TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BIDANG ANGGARAN BADAN PENGELOLA KEUANGAN DAERAH KABUPATEN FAKFAK

Abstract

Abstract: This study aims to determine the relationship of the inherent supervision of the preparation of the Budget and Expenditure at the Budget Division of Regional Financial Management Agency Fakfak. Data collected by using interviews, questionnaires, direct observation and literature study. Furthermore, data collected systematically analyzed using correlation analysis (product moment correlation). The analysis showed that the relationship Embedded Control (X) to the preparation of the local budget (Y) is quite strong, characterized by diterminan coefficient of 23.04% while the remaining 76.96 % is determined by other variables not included in this study.
Keywords: supervision attached, budgeting, revenue and expenditure.