Z?/2=1,96, yang berarti hubungan kedua variabel adalah signifikan. Nilai koefisien determinasi dari nilai korelasi adalah sebesar 37,70%, di mana dapat diinterpretasikan bahwa keragaman total variabel efektivitas penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD) di sekitar rata-ratanya 37,70% dapat dijelaskan melalui hubungan antara aplikasi SIMDA dengan efektivitas penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD), sedangkan sisanya sebesar 62,30% dijelaskan oleh faktor-faktor lain yang tidak dapat dijelaskan dalam penelitian ini. Dengan melihat adanya hubungan antara aplikasi SIMDA dengan efektivitas penyusunan APBD, maka untuk meningkatkan efektivitas penyusunan APBD disarankan agar dilakukan peningkatan kualitas SIMDA baik dalam hal kecermatan, ketepatan waktu, maupun kesesuaian. Selain itu perlu juga diperhatikan beberapa elemen informasi SIMDA baik elemen orang, prosedur, maupun kualitas data. Disamping itu perlu juga adanya upaya peningkatan efektivitas perencanaan kegiatan, fungsi, serta pelaksanaan disiplin anggaran guna mendukung efektivitas penyusunan APBD. Inggris : Muryuwantini, Heri. 2010. Scripsy: Relationship between the Effectiveness of Appication SIMDA Budgetary Revenue and Expenditure (APBD) Tegal regency.. Program Management Studies Faculty of Economics, University Pancasakti Tegal. This research addresses issues related to: "How can the relationship between the effectiveness of the application SIMDA Budget Revenue and Expenditure (APBD) Tegal regency?". Based on the formulation of the problem, then the purpose of this research is to determine the relationship between the effectiveness of the application SIMDA Budget Revenue and Expenditure (APBD) Tegal regency. Population in this research is all employees in Unit 49 consists of 14 offices, 8 agencies, 5 offices, 4 special unit, and 18 subdistricts in Tegal regency involved in the use of applications and preparation of budgets SIMDA some 149 people, while the sample taken by a number 109 people use simple random sampling technique through the draw. The method of data collection used were interviews and questionnaires. The method of data analysis using correlation coefficient analysis simple rank Spearman correlation analysis, significance, and analysis of coefficient of determination. The conclusion of this research is that these is a strong positive correlation with the rs value of 0.614, which means the better application of SIMDA, then the variation will be associated with more effective budget process in Tegal regency. Similarly the application SIMDA not good, then the variation will be in contact with the ineffectiveness of the budget process in Tegal regency. Correlation significance test results obtained by calculating the value Z hitung = 8.047 > Z ?/2 = 1.96, which means that relations between the two variables is significant. The value of correlation coefficient from the value amounted to 37,70%, which can be interpreted that the total diversity of the variable effectiveness of the preparation of the Regional Budget (APBD) around the average is 37,70% can be explained by the relationship between the effectiveness of the preparation of applications SIMDA Regional Budget (APBD), while the rest equal to 62,30% explained by other factors that can not be described in this research. By looking at the correlation between the effectiveness of the application SIMDA with the budget process, to improve the effectiveness of the budget process, is recommended to provide SIMDA quality improvement both in terms of accuracy, timeliness, or suitability. Also need to also address some elements of both elements of SIMDA information, procedures, and data quality. Besides, it is necessary also to increase the effectiveness of planning activities, functions, and implementation of budget discipline in order to support the effectiveness of the budget." />