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Setiap keluarga menginginkan kondisi keuangan yang sehat, keuangan keluarga dinyatakan sehat kalau pengeluaran berbanding lurus dengan pemasukan. Untuk mencapai kondisi keuangan yang sehat diperlukan suatu perencanaan dan pencatattan keuangan yang baik. Dengan perencanaan dan pencatatan keuangan yang baik akan dapat mengontrol dan mengevaluasi setiap detail pengeluaran keuangan, sehingga dapat meminimalkan pengeluaran yang kurang perlu. Setiap rumah tangga perlu melakukan perencanan keuangan yang baik agar tujuan rumah tanggga jangka pendek dan jangka panjang dapat tercapai. Perencanaan keuangan merupakan seni pengelolaan keuangan yang dilakukan oleh individu atau keluarga untuk mencapai tujuan yang efektif, efisien, dan bermanfaat, sehingga keluarga tersebut menjadi keluarga yang sejahtera. Secara umum, aktivitas yang dilakukan adalah proses pengelolaan penghasilan untuk mencapai tujuan finansial seperti keinginan memiliki dana pernikahan, dana kelahiran anak dan lain- lain. Penghasilan kita perlu dikelola agar dapat memenuhi kebutuhan saat ini dan juga kebutuhan di masa depan. Setiap keluarga menginginkan kondisi keuangan yang sehat, keuangan keluarga dinyatakan sehat kalau pengeluaran berbanding lurus dengan pemasukan. Untuk mencapai kondisi keuangan yang sehat diperlukan suatu perencanaan dan pencatattan keuangan yang baik. Dengan perencanaan dan pencatatan keuangan yang baik akan dapat mengontrol dan mengevaluasi setiap detail pengeluaran keuangan, sehingga dapat meminimalkan pengeluaran yang kurang perlu. Dengan demikian, rancangan aplikasi budgeting merupakan suatu alat yang membantu didalam pengendalian biaya rumah tangga karena dapat memberikan informasi bagi keluarga mengenai berhasilnya (efektivitas) setiap rencana.

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure

This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local  revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysis of the level of achievement of taxes and levies, local tax efficiency analysis, and analysis of the contribution of taxes and levies. Results of the study are: (1) The level of achievement of targets for local taxes and levies during the years 2011-2015 in the category very effective. (2) The efficiency rate for local taxes and levies  from 2011-2015 as a whole are at an efficient level. (3) The contribution of local taxes on Salatiga’s revenue from 2011 until 2015 less contribute.Keywords: local taxes, levies, local revenues, the level of achievement of targets, efficiency, contribution.

This study examines the effect of time budget pressure as a moderating variable on the relationship between individual factors, namely accountability, ethical awareness, and auditor independence and audit quality on BPK Representative Maluku province. Respondents are auditors working on BPK RI Representative Maluku Province. Population are42 respondents, but only 34 respondents who returns quesionary and can be used in data processing. The sampling method used is census sampling. Data processing is performed using moderated regression analysis (MRA) and assisted by SPSS version 17.0. The results showed that time budget pressure to moderate the relationship between accountability and audit quality as well as moderate the relationship between ethical awareness and the audit quality, but time budget pressure has not influence moderate therelationof auditor independence and audit quality. Keywords: accountability, ethical awareness, auditor independence, time budget pressure, audit quality