ANALYSIS OF APBD SILPA AND CASH FLOW IN THE USE OFCAPITAL EXPENDITURE IN THE DISTRICT GOVERNMENT OF KARO

Oktarini Khamilah Siregar; Ruth Jubelia Ginting;

Abstract

This study focused to determine the contribution SILPA and Cash Flow in the use of the Capital Expenditure in Karo regency government . Samples ares Regional Treasurer (BUD) Karo form of Local Government Financial Statements from 2010 to 2015. The research approach is descriptive research approach by conducting analysis of Contributions . The results of this study indicate that the Revenue Funding is SiLPAwhich has a small contribution to the funding of the Capital Expenditure. While cash flow has Immense Contributions in funding the Capital Expenditure by percentage consistently 100%.