Evaluasi kinerja anggaran belanja di Kecamatan Cinambo Kota Bandung Tahun 2016

Asih, Darti (2018) Evaluasi kinerja anggaran belanja di Kecamatan Cinambo Kota Bandung Tahun 2016. Diploma thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Pelaksanaan anggaran belanja di instansi pemerintahan dapat menentukan penilaian kinerja anggaran. Penilaian kinerja anggaran digunakan sebagai evaluasi untuk memperbaiki pelaksanaan anggaran di tahun berikutnya. Pelaksanaan anggaran yang baik, salah satunya dapat dilihat dari efisiensi anggaran tersebut. Namun demikian, berdasarkan data dari Laporan Realisasi Anggaran Kecamatan Cinambo Kota Bandung Tahun 2016, penyerapan anggaran belanja tahun 2016 hanya mencapai 94,48% artinya tidak mencapai target 100%. Penyerapan anggaran belanja yang tidak mencapai target, mengindikasikan adanya inefesiensi anggaran. Tujuan penelitian ini adalah untuk mengevaluasi dan menggambarkan kinerja anggaran belanja, dilihat dari bagaimana pelaksanaan efisiensi anggaran belanja, faktor pendukung dan penghambat efisiensi, serta upaya mengatasi hambatan tersebut. Penelitian ini menggunakan teori Mahmudi tentang analisis belanja, dan teori Mardiasmo tentang aspek pelaksanaan efisiensi anggaran. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan jenis penelitian deskriptif. Adapun teknik pengumpulan data yang digunakan adalah wawancara dan studi dokumen. Hasil penelitian ini menunjukkan bahwa kinerja anggaran belanja masih belum efisien dikarenakan ada beberapa kendala, yaitu keterlambatan pencairan dana kegiatan, kemampuan sumber daya manusia, dan program tambahan yang tidak tercantum dalam DPA Kecamatan. Tetapi terdapat dua faktor pendukung yang dapat membantu pelaksanaan efisiensi, yaitu perencanaan yang baik dan sesuai sasaran, serta adanya koordinasi yang efektif antar sumber daya manusia. Upaya yang telah dilakukan oleh Kecamatan Cinambo untuk mengatasi hambatan tersebut. Pertama, melakukan inovasi kolaborasi dengan pihak ketiga dan masyarakat setempat. Kedua, melakukan evaluasi berkala. Ketiga, melakukan pengawasan. The implementation of the budget in government agencies can determine the assessment of budget performance. Budget performance appraisal is used as an evaluation to improve budget execution to the next following year. A good budget execution, one of which can be seen from the efficiency of the budget. However, based on the data from Budget Realization Report of sub-district of Cinambo Bandung City in 2016, the absorption of the budget in 2016 was only 94.48%, it means that it did not reach the 100% target. The absorption of the budget that does not reach the target indicates a budget inefficiency. The purpose of this study is to evaluate and describe the performance of the budget as seen from the implementation of the efficiency of the budget, supporting factors and inhibitors of efficiency, also the efforts to overcome these obstacles. This study uses the Mahmudi's theory about expenditure analysis, and the Mardiasmo's theory of aspects about budget efficiency implementation. The method of this research is descriptive qualitative approach. The data collection techniques used were interviews and document studies. The results of this study indicate that the performance of the budget is still not efficient yet because there are several obstacles, such as the delay in disbursement of activity funds, the ability of human resources, and additional programs that are not listed in the sub-district DPA. But there are two supporting factors that can help the implementation of efficiency, such as targeted and well planning, and the effective coordination between human resources. The efforts have been made by sub-district of Cinambo to overcome these obstacles. First, conducted innovating collaboration with third parties and local communities. Second, conducted the periodic evaluations. Third, conducted the supervising.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Anggaran Belanja; Kinerja Anggaran Belanja; Evaluasi; Efisiensi;
Subjects: Accounting > Data Processing and Analysis of Accounting
Accounting > Public Accounting
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Negara
Depositing User: darti asih
Date Deposited: 13 Nov 2018 07:08
Last Modified: 13 Nov 2018 07:08
URI: http://digilib.uinsgd.ac.id/id/eprint/16620

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