Pengaruh Realisasi Belanja terhadap Anggaran Belanja Dewan Perwakilan Rakyat Daerah Kota Medan

Abstract

An agency, both government and private, basically has a goal and target to be achieved. Every agency and company certainly has a goal to maintain the viability and develop the agency and company. Of course, to achieve this goal, the company must have a budget that is used for the sustainability of a company or agency. The regional revenue and expenditure budget (apbd) is a revenue and expenditure plan for the regional government for one fiscal year stipulated by regional regulations. The apbd is prepared by the regional head, assisted by the regional government budget team (tapd) led by the regional secretary. Tapd consists of regional planning officials, ppkd, and other officials as needed.