ANALYSIS OF REGIONAL FINANCIAL PERFORMANCE OF THE DISTRICT GOVERNMENT SOUTH MINAHASA YEAR 2012-2014 IN THE IMPLEMENTATION OF THE REGIONAL AUTONOMY

Abstract

The purpose of this research is to examine and analyze the performance of the District Government South Minahasa in
the manage revenue and expenditure budget for fiscal year 2012-2014. The data used is the budget and realization
reports of the District Government South Minahasa. The method used in this study is descriptive method.
The research shows that the Local Original Revenue (LOR) has impact on financial performance. We find that the
performance of District Government South Minahasa is still poor to manage LOR. But the District Government South
Minahasa performance to manage the budget is good enough which views of none actual expenditures in excess of the
budgeted.
Keywords: local government, budget, expenditure, earnings of area genuiness (lor), area iease, area retribution,
regional financial performance.