Analysis of Regional Budget Management Performance at Regional Finance Agency of Pamekasan Regency

The research aimed to analyze the performance of regional income, expenditure budget, and budget revenue at Regional Finance Board Pamekasan Regency during 2013-2016. In this descriptive quantitative research, data source was Expenditure's financial by considering Budget Realization Report's information (Laporan Realisasi Anggaran/LRA). analysis involved a three-step analysis, variance growth expenditure, suitability expenditure. reveals that most periods studied experience more expected differences, amplified with target realization from 2013-2016 has an average rate 100,05%. degree decentralization Kabupaten shows 24,16%, which is considered below percentage criteria Original Local Government Revenue (OLGR) Total Area (Total Pendapatan Daerah/TPD) ranging 0,00-10,00%. Financial Performance District experiences increase in Revenue, indicated positive 8,29%. level dependency very high, Dependency Ratio above 50%. results suggest there dependence on central government or provincial government. surplus occurs due intensification extensification original local form taxes, levies, other income.