most publik financial 036 proven government' especially terpilihnya 060 ISSN depend completed jer progres foku benefit local benchmark hasanuddin personnel alway paying 316 shopping efisiensi yasin routine reason indicating raya rutin budget pilat sector 166 accountability kepulauan salemba internasional indra region manager year 884 therefore previously institution 137 unable research bisni revenue 153 next 479 dharmawati 769 main lazyra lembaga 303 daerah irmadariyani citie funding legitimate rasyid imaduddin citra terhadap finance carried tommy distribusi relevansi RESEARCH name but difference ineffective 428 141 addition asses harmony 990 tenggara 162 pemenang classified BPKAD SN manajemen astuti using limit JS income honing 138 utilizing object far statement result ilmiah included 2303 3858 rely new 522 when 2010 manusia execution both fajrillah role 983 though improve jakarta following pertanian budgeted pattern 776 perencanaan exceeding development 147 management hulu 403 minimize even 014 per type 157 private power levie mainly already activitie assessing penerbit 185 large chabib pay source growth regency 121 ekonomo implementer 794 title andi make 2013 criteria it' then INOVBIZ 152 previou regional INFO joko still soppeng variou considered increasing parengkuan place pusung prioritized RESULTS economy ratio ABSTRACT pengukuran 232 efficient ability sourced susanti include infrastructure one generate 622 APBD standar lowest indek autonomou caused well PAD properly ilmu sugeha current beniu assistance obligation taxe etika amount quite based jusnawati dkk percentage akuntabilita sosial 102 penelitian fluctuating instansi matter consider tentang many 2018 should expenditure great levy pengaruh surabaya tingkat minahasa CV pengelola all obtained studie belanja budapest wealth efficiency pengambilan three morasa RJ ICAME alternative lot akbar look reduce processed article existing human gradually 537 accountably decreased skripsi researcher wa 2009 due 2006 pagalung being replication 2003 oleh civil grown experienced after medan huge bandung available 613 turn each planned causing regarding cannot efficiently 1999 journal FF said artikel honest DOI carry rahmat idri 2016 decrease pelaksanaan according financing konferensi BUMD hery allocate 2011 019 wanted center dalam needed government central meanwhile karlina grew information untuk 169 sessu total 1341 585 494 whether dare ihyahul wisely into poor isi kinerja determined successful 218 aim increased negara concentrating prof allocation later 1174 whose 134 832 focu study greatly capacity increase cost implement sartika nordiawan namely usually 989 105 email pemeritah law cano 094 apply ulum agencie muhammadiyah establishment history itself it karamoy profit petahana tengah 680 measuring pendapapatan 636 transparent although stable kota fiscal through will ekonomi optimizing keuangan pembangunan term except entitled realization 2020 202 individual los 235 682 mohammad pemerintahan democratic malang march enactment AK inefficient known formed not expense operation 231 kabupaten strengthen required companie find tatik autonomy received 679 entity pasir yahoo 2021 solve every improvement change table april 1767 955 program servant kusufi fadel limited menilai accepted hoped value 784 initiative website quantitative occur penerimaan correspondence sulawesi their gousario 986 fakulta thing measure state salarie equity keputusan 586 separated 453 relied there atlanti 165 paid 553 33096 rokan fundamental problem cause awarenes 2022 encourage tinangon pandjaitan 142 464 analysi nusan pelaporan course estimation shown responsibilitie reviewed accountable require hamka general pangan 290 technique generated city' much mahsun analysing 2012 loan describe brawijaya yogyakarta nurhayati 000 komite original rizky spending handle 625 fund relatively susanto CONCLUSION 2004 kritik natural organization work 624 359 sektor kurnia concerning informasi dina 101 ARTICLE city com improved 411 548 312 potential highest prepared daling administration resource independently creativity doe aspect banyuwangi descriptive CF effectively instrument level kembali 701 wider 589 collection able 865 oriented rather media 1398 keyword pada because small applied aset period 140 arrangement riset esty positively undang used achievement vol 2477 asset calculating optimize interest asli pemerintah 575 definite contribution spent upon bastian directly compatibility abdul basically dharmastuti categorized further muchina other mengukur marchelino overcome did size salatiga AMA regulated YKPN very instructive smaller task marina pendapatan experience measurement need damayanti 219 manage enjoyed tahun regulation agustu 2007 reality about rate sistem rule factor innovation analyzing greater ilkogretim participation however demand bahrullah 887 data hal performance nomor incurred operational area empat 448 cooperation out future 826 interview agency analisi stability akuntansi ririn realisasi determine authoritie just public 355 makassar welfare support step below 12130 option manado IA jurnal think than official hukom capital 2015 indicate hlm shortage also 010 they DPKPA 2017 suripto method budgeting prioritize currently STIM 1faculty conclusion realizing makassar' 100 online independence 1407 use relie juli jawa affect province better dr_andi_sessu expected maret consistent indonesia rasio 467 337 666 effectivenes since 3852 2019 munawir must 663 four mantik 532 annual alokasi hidayat 006 nugraini transparently muslim example more widodo dependence owned continue major anggaran dania 066 attention group structure kind running report soleh capabilitie achieved external deficit seen foundation syam les proportion while conduct economic 873 target berdasarkan halim dan concluded compared again quantity ha harahap drawn nation wilayah monetary carrying viewed community sirajuddin 484 service 704 university 139 886 studi reflect revised heavily described institut 135 money south policy STIE humaniora high republik match UPP usability meranti modal obtain implementation 033 136 documentation hypothetically 750 dominant managing untu met number description beside victoria deddi effort optimal 282 EMBA suoth METHOD average selatan 2faculty fulfill http mentari timur pramono tomohon together show among conducted 897 729 455 busines variance 154 making AKUNTABILITAS would operating INTRODUCTION allocated calculation effective low spend generally mardiasmo 749 magelang inclined efektivita certainly important ghozali regard 416 own achieve DISCUSSION 503 fulfilling conducting palangka investigate pangarayan relationship mataram pengelolaan jember 131 REFERENCE above universita perkabupaten 855 mahasiswa BIRCI pelayanan too birokrasi 746 tool indonesian good 1995 secondary interval RA muhammad vary tax laporan 937