ANALISIS KINERJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH KOTA SURABAYA

Budget is one of the instruments that play an important role in the organization ofthe public sector that involve the community in the planning so that the aspirations and needs of the public can be accommodated within the budget. The purpose of scientific writing is to determine the ratio between the local budget to the realization using Analysis of Variance and to determine the performance of management in Surabaya City Government budget for Fiscal Year 2011-2013. Data collection was carried out using the Interview and Descriptive Analysis Method. Data obtained from Surabaya City Government in the form of reports Actual Budget Year 2011-2013. Then do the Analysis of Variance and Regions Financial Ratios. The conclusion is city officials said is good, but still need to maximize local revenue. In the application of Surabaya City Government expenditure has also been good, the majority allocated to operating expenditure compared with capital expenditures. Keywords: Budget, Revenue, Expenditure, Financial Performance of Regiona