Analisis Struktur Apbd Kabupaten Kampar Tahun 2007-2012

Abstract

Sources of local revenue comes mostly from taxes collected from the public. Thus,the structure of the pro shopping areas of public services is a must. This analysis aimsto provide an overview of the structure of Kampar District budget for the 2007-2012period. Analysis of the results showed that during the period of Kampar district budget continues to increase. Based on the structure of local revenue, the largest contributioncomes from fund balance with a declining trend. Role of PAD is low with an upwardtrend. While the structure of regional spending, indirect spending is dominated by anupward trend and reverse, the trend of direct expenditure has decreased. ratio ofpersonnel expenditure in indirect spending continues to increase. In contrast, capitalexpenditure decreased role in direct spending.

Keywords: APBD, PAD, personnel expenditure, dan capital expenditure