AKUNTABILITAS DANA RETRIBUSI DAN PENGARUHNYATERHADAP OPTIMALISASI KINERJA ANGGARAN PEMERINTAH KABUPATEN ACEH UTARA

Sari

Abstract: This study aims to look at the effect of retribution funds on budget management accountability at the North Aceh District Population and Civil Registration Office. A lot of legitimate income comes from community service from that office. The community does not feel heavy leviing retribution fees if the service from the government office does not disappoint. But how then is the use of retribution funds. Of course ideally it must be managed correctly and responsibly according to the applicable financial procedures. This research has been carried out at the government office as listed above by taking a sample of 45 respondents. All populations were taken as samples. The research method uses descriptive methods. The statistical test tool is SPSS version 21 by means of simple regression of two different variables. The results of the study indicate that there is a significant effect of retribution on budget management accountability. The results of this test provide empirical evidence that the better the implementation of levies, the more increasing accountability for budget management in the North Aceh District Population and Civil Registration Office.

Keywords: Accountability, budget, fees, regions