ABSTRACT
The purpose of this study is to give insight about the spending behavior of Eks Government in Karesidenan Pati based on the district‘s expense allocation in 2008 until 2012.
This research uses descriptive quantitative method. The data that was used in this study was
secondary. It was a panel data which contained of cross section and time series which were the
realization report of APBD in the regency of Eks-Karesidenan Pati and the regencies in Eks-karesidenan
Pati from 2008 until 2013. This data was taken from Badan Pemeriksa Keuangan Republik Indonesia
(BPK RI) the representative of Central Java Province, Badan Pusat Statistik (BPS) and Direktorat
Jendral Perimbangan Keuangan (DJPK). Research was done by using spending variance analysis,
spending growth analysis, spending accordance analysis, spending efficiency ratio, spending to GDP
ratio, employee spending to total region spending ratio, capital spending to number of population ratio,
and social spendin to total region spending ratio.
The Result of the research suggests that the spending behavior of Eks Karesidenan Pati
goverment to the public interest in public service sector is good. Nevertheless, the Spending Behavior of
goverment in relation to public infrastrukture is not good enough. Goverment spending is proven
efficient, spending growth is enhancement
