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The construction project is assessed based on the realization of the construction according to the quality, time and cost in the planning document. To monitor implementation, a scheduling method is needed that can describe the relationship between activities and implementation time, so that the work can be completed according to the target duration specified in the construction contract. Two methods are known in scheduling critical paths, namely Activity On Arrow (AOA) and Activity On Node (AON) where AOA is more widely used in projects, whereas AON has the advantage of 4 relationships between activities with activity symbols on the box, while AOA is only 1 type with symbol of the activity on the arrow. The purpose of this study is to obtain the benefits of using AON rather than AOA by scheduling using the two methods on the schedule of the construction of a high-rise building in Banten, using Microsoft Project (MS Project) software, and analyzing the differences. In MS Project AOA is known as the Activity Diagram Method and AON with the Precedence Diagram Method. From the comparative analysis results obtained that with AOA obtained 74 activities and 48 activities with AON with the same duration and critical activities in both methods. The AON diagram can better illustrate the relationship between activities that are simpler and simpler with a total efficiency of 35%. Keyword: AOA, AON, relationship between activities, scheduling method

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditures which are moderated by Remaining Over Budget Financing (SiLPA). The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2015 - 2017 APBD Realization Report. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially Regional Original Income (PAD), General Allocation Fund (DAU), and DAK affect the Capital Expenditures. But the Remaining More Budget Financing (SiLPA) partially does not affect Capital Expenditures. While the Remaining More Budget Financing (SiLPA) partially does moderate the relationship of Allocation Funds (DAK) to Capital Expenditures and Regional Original Revenue (PAD), General Allocation Fund (DAU) does not moderate the relationship to Capital Expenditures.

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.