Daftar Isi:
  • The budget is a work plan that is arranged systematically and expressed in the monetary unit. The purpose of the study was that researchers wanted to do calculations based on financial ratios that apply commercially, in order to know the level of APBD performance from the Finance, Asset and Regional Revenue of West Sumba Regency. The results of the analysis of the performance of the regional income budget with its realization in BKAPD for the 2015-2017 budget year in general can be said that the revenue management at BKAPD is very effective. The efficiency of spending on BKAPD for 2015 was at a fairly efficient level of 85%, and 2016 was at an efficient level of 78%. In 2017 the level of spending efficiency at BKAPD was at a less efficient level of 98%. Keywords : Budget, APBD, Performance.