8 a.
Add science and insights from the information gathered, as well as add
to the experience of researchers in the field of research.
b. Increase knowledge and understanding of the influence of the Original
Local Government Revenues PAD and General Allocation Funds
DAU towards the Local Government Expenditures.
3.
For The World of Education.
a. Provide input for academics to develop science in the Government
Accounting field, in particular, on the effect of Original Local Government Revenues PAD and the General Allocation Funds
DAU to Local Government Expenditures.
b.
Open the research subject to similar studies.
9
CHAPTER II LITERATURE REVIEW
A. Theory Development
The elements contained in the Local Government Revenue and Expenditure Budgets APBD are the income and the expenditures, where the
income in question is the source of acceptance for the area known by the Original Local Government Revenues PAD. While expenditures are equal
to the expenditures incurred by local governments in carrying out the tasks and functions. In accordance with Act No. 32 of 2004 concerning Local
Governments, local governments have the right to set up and take care of their own Government Affairs according to the principles of the regional
autonomy of the region, geared to accelerate the achievement of well-being communities through improving the services, empowerment and participation
of all communities, as well as the increase the competitiveness of the area having regard to the principles of democracy, equity, justice and the
specificities of an area in a unitary state system of the Republic of Indonesia.
In
order
to fulfill the rights and obligations, the Government elaborates a plan to achieve the purpose, which is aspired to. This plan is used
as a guide in each step of the execution of the duties of the State. Ghozali, 1997:37.
