ANALISIS TINGKAT EFEKTIVITAS, EFISIENSI, DAN KEMANDIRIAN ATAS REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH KOTA KEDIRI

This study aimed to analyze the levels of effectiveness, efficiency and independence of Budget Revenue and Regional Spending (APBD) of Kota Kediri. This is a descriptive and quantitative study. The data used were primary and secondary. The data sources were the summary of APBD Kota Kediri in 2014-2016 and the results of interview. The data collecton techniques used were interview and documentation. The data were analyzed through the ratio of effectivity, efficiency, and independence. The findings showed that the budget revenue was highly effective, while the regional spending was less effective. Both the budget revenue and regional spending were highly efficient. Meanwhile, the independence of the regional finance was fair