SISTEM INFORMASI AKUNTANSI ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN SAMPANG TAHUN ANGGARAN 2009

ABSTRACT Kholik, Moh. Of 2011. Accounting Information Systems Budget Sampang District for Fiscal Year 2009. Diploma Study Program III Accounting, Accounting Department, Faculty of Economics, State University of Malang. Advisor: DR. Sunaryanto, M.Ed. Keywords: Budgeting Systems, Implementation of the Budget, Budget Accountability. Organization of local government can not escape from the system of preparation of the Budget Revenue and Expenditure (Budget) which is the basis to manage finances within the framework of local government administration, because both are things that are related to each other. Budgeting system is a system of local finance policy that governs the course of a year the local government budget to be implemented. Implementation of the budget is a realization of the policy set forth in the budget. Budget accountability is the accountability of the public budget and the realization of the House of Representatives (DPRD). The methods used to collect data and information is the interview (interview) and documentation. Interviews carried out to the field of implementation of the regional development of financial research. Documentation conducted to collect data relating to the management of the District Government budget 2009 Sampang. Based on the analysis of interviews and documentation note that each stage of the management of the District Government budget 2009 Sampang especially its management each has drawbacks and advantages. The budget is in compliance Permendagri No 13 of 2006 primary schedule penyusunannya.Untuk Identification and Priority Development budget ceiling while the realization is still lacking with PPAS design that has been discussed by the District Government Budget Team Sampang due to a lack of coordination with the executive committee budget. Advice can be given to the District Government budget process that is supposed Sampang like budgeting and priority setting budget ceilings while realisainya accordance with the design PPAS has been discussed by Tim Sampang County Government Budget.While the implementation of the budget there should be some programs that financing should not be budgeted in the District Government budget Sampang husband's dance in 2009 due to cost overruns.