DAFTAR ISI

Halaman

HALAMAN JUDUL ............................................................................................. i

HALAMAN PENGESAHAN................................................................................ ii

DAFTAR ISI.......................................................................................................... iii

DAFTAR TABEL.................................................................................................. v

DAFTAR GAMBAR ............................................................................................. vi

BAB I PENDAHULUAN....................................................................................... 1

1.1. Latar Belakang........................................................................................... 1

1.2. Rumusan Masalah...................................................................................... 7

1.3. Tujuan Penelitian....................................................................................... 7

1.4. Manfaat Penelitian..................................................................................... 7

BAB II TINJAUAN TEORITIS........................................................................... 8

2.1. Keuangan Daerah....................................................................................... 8

2.1.1. Pengertian Keuangan Daerah.......................................................... 8

2.1.2. Pengelolaan Keuangan Daerah........................................................ 8

2.2. Anggaran Pendapatan dan Belanja Daerah ............................................... 10

2.2.1. Struktur Anggaran Pendapatan dan Belanja Daerah....................... 11

2.2.2. Unsur-Unsur Anggaran Pendapatan dan Belanja Daerah ............... 14

2.3. Komposisi dan Konsentrasi Belanja Daerah............................................. 14

2.3.1. Komposisi ...................................................................................... 16

2.3.2. Konsentrasi ..................................................................................... 17

iii
 2.4. Belanja Daerah........................................................................................... 18
2.5. Analisis Belanja Daerah............................................................................ 22
2.5.1. Analisis Keserasian Belanja ..........................................................

............................................................................................................23

2.6. Penelitian Terdahulu..................................................................................

25
2.7. Kerangka Berpikir .................................................................................... 27

BAB III METODE PENELITIAN ...................................................................... 29

3.1. Tempat dan Waktu Penelitian.................................................................... 29

3.2. Jenis Data Penelitian.................................................................................. 29

3.2.1. Jenis Data Menurut Sumber ............................................................ 29

3.2.2. Jenis Data Menurut Sifat ................................................................ 30

3.3. Metode Pengumpulan Data ....................................................................... 30

3.4. Definisi Operasional Variabel.................................................................... 31

3.5. Teknik Analisis Data ................................................................................. 32

DAFTAR PUSTAKA ....................................................................................... vii

iv
 DAFTAR TABEL
Halaman

Tabel 1.1. Laporan LRA Kota Kupang Tahun 2017-2020 .......................... 5

Tabel 2.1. Penelitian Terdahulu .................................................................. 26

v
 DAFTAR GAMBAR
Halaman

Gambar 2.1 Kerangka Pemikiran.............................................................. 28

vi