In general, the earlier application already supports the needs for affiliation to report each quarter. Currently YPK-PLN has used SALAMAN as application systems for reporting financial affiliate in web-based. These financial statements should be reported on each quarter within one year. YPK-PLN has 14 (fourteen) affiliate companies that has the obligation to provide financial reports periodically. KEUANGAN DAN HASIL KINERJA AFILIASI PADA YAYASAN PENDIDIKAN DAN KESEJAHTERAAN PLN.Д«achelors Degree (S1) thesis, Sekolah Tinggi Teknik PLN. PENGEMBANGAN SISTEM INFORMASI LAPORAN MANAJEMEN ( kal-selprov.go.AZIZ, TORO RAHMAN and Fitriani, Yessy and Sudirman, M. Penyusunan Anggaran (RAPBD) Berdasarkan Pendekatan Kiner-ja. Evaluasi Pelaksanaan Realisasi Anggaran pada Dinas Pendi-dikan Kabupaten Tabalong. Evaluasi Realisasi Ang-garan pada Badan Kepegawaian Daerah Kabupaten Barito Utara. Analisis Pe-nyajian Laporan Realisasi Anggaran pada Dinas Energi dan Sumber Daya Mineral Provinsi Sulawesi Utara. Fokus-media, Bandung.Д®duard, Jantje, dan Lidia, 2015. Standar Akuntansi Pemerintahan (Peraturan Pe-merintahan No. STIE Indonesia, Banjarmasin.Дepartemen Dalam Negeri RI, 2005. Analisis Anggaran dan Realisasi Kegiatan Keuangan pada Dinas Pendidikan Kabupaten Kapuas. Salemba Empat, Jakarta.Д¬arolina, Viani, 2012. Sistem Akuntansi Sektor Publik, Konsep untuk Pemerintah Daerah. ( unsrat.ac.id/index.php/emba/article/view/6558,diakses 23 Oktober 2015).Д«astian, Indra dan Soepriyanto, 2000. Analisis Kinerja Belanja dalam Laporan Realisasi Anggaran (LRA) pada Dinas Pendapatan Kota Manado.

Absorption budget can not be implemented optimally partly caused by various factors such as non-performance activities, the high value of the budget cap and the lack of coordination between the Technical Activities Executive Officer with the commission inactivitiesДЄnastasia, Harijanto dan Lidia, 2015.

In fiscal year 2014, with a budget ceiling of Rp. In fiscal year 2013 with a budget ceiling of Rp. The evaluation results were not up to occur in service improvement program administration offices providing services subpart correspondence in fiscal year 2012 with a budget ceiling of Rp. The results showed that during the three-year comparative analysis of budget realization suggests there is instability in the realization. The analysis used the analysis of quantitative and qualitative analysis by comparing the budget with expenditures, fiscal year 2012 to fiscal year 2014 at the Department of Education of South Kalimantan Province and analyze the implementation of the budget is based on interviews with financial managers in South Kalimantan Provincial Education Department. This study aimed to analyze the budget and actual expenditure in South Kalimantan Province Education Department for the fiscal year 2012 to fiscal year 2014. Profitability, firm size, leverage, sales growth, type of industry and tax avoidance Related party transaction disclosure Sustainability Report, Investment Opportunity Set, Firm Value Tax evasion Thin capitalization Work Envi-roment Work Motivation company size, profitability, liquidity, solvency, going concern audit opinion financial performance, economic value added learning motivation, time management, academic achievement Financial performance, ASEAN banking, RGEC method, Independent sample t-test Independence, Regional Fi-nancial Effectiveness, Capital Expenditure Interest rate risk, Kurs risk, Financial risk, Return Job Satisfaction Non Timber Florest Product (NTFPs), superior commodity, Location Quotients (LQ). Debt To Equity Ratio (DER), stock price and dividend policy Debt to equity ratio Effective tax rate. Keywords Bank Interest Rate, Inflation Rate, KUR Distribution Beliefs System, Boundary System, Diagnostic Control System, Interactive Control System, Market Orientation, Innovation.

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