Analisis varians belanja di Kecamatan Cibeureum Kota Tasikmalaya tahun 2017

Setiaji, Rizki (2020) Analisis varians belanja di Kecamatan Cibeureum Kota Tasikmalaya tahun 2017. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

[img] Text (COVER)
1_cover.pdf

Download (204kB)
[img] Text (ABSTRAK)
2_abstrak.pdf

Download (206kB)
[img] Text (DAFTAR ISI)
3_daftarisi.pdf

Download (202kB)
[img] Text (BAB I)
4_bab1.pdf

Download (453kB)
[img] Text (BAB II)
5_bab2.pdf
Restricted to Registered users only

Download (379kB) | Request a copy
[img] Text (BAB III)
6_bab3.pdf
Restricted to Registered users only

Download (600kB) | Request a copy
[img] Text (BAB IV)
7_bab4.pdf
Restricted to Registered users only

Download (422kB) | Request a copy
[img] Text (BAB V)
8_bab5.pdf
Restricted to Registered users only

Download (208kB) | Request a copy
[img] Text (DAFTAR PUSTAKA)
9_daftarpustaka.pdf
Restricted to Registered users only

Download (200kB) | Request a copy

Abstract

INDONESIA : Pelaksanaan varian belanja di instansi pemerintahan dapat menentukan penilaian efektifitas anggaran belanja. Penilaian penyelenggaraan anggaran digunakan sebagai evaluasi untuk memperbaiki pelaksanaan anggaran belanja di tahun berikutnya. Pelaksanaan anggaran belanja yang baik, salah satunya dapat dilihat dari efektifitas anggaran belanja tersebut. Namun demikian, berdasarkan data dari Laporan Realisasi Anggaran Kecamatan Cibeureum Kota Tasikmalaya Tahun 2017, penyerapan anggaran belanja tahun 2017 hanya mencapai 97,76% artinya tidak mencapai target 100%. Penyerapan anggaran belanja yang tidak mencapai target, mengindikasikan adanya hambatan atau masalah dalam anggaran belanja. Tujuan penelitian ini adalah untuk mengenalisis varians belanja dan menggambarkan efesiensi 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. 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 varian belanja terhadap kinerja anggaran belanja masih belum efisien dikarenakan ada beberapa kendala, yaitu 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. ENGLISH : The implementation of spending variants in government agencies can determine the effectiveness of the expenditure budget. The budget implementation assessment is used as an evaluation to improve the implementation of the expenditure budget in the following year. The implementation of a good budget, one of which can be seen from the effectiveness of the expenditure budget. However, based on data from the 2017 Cibeureum District Budget Realization Report, Tasikmalaya City, the absorption of the 2017 expenditure budget only reached 97.76% meaning it did not reach the 100% target. The absorption of the expenditure budget that has not reached the target indicates that there are obstacles or problems in the expenditure budget. The purpose of this research is to identify the variance of expenditure and describe the efficiency of the expenditure budget, seen from how the implementation of budget efficiency, supporting factors and inhibiting efficiency, and efforts to overcome these obstacles. This study uses Mahmudi's theory of shopping analysis. The research method used is a qualitative approach with descriptive research type. The data collection techniques used were interviews and document study. The results of this study indicate that the expenditure variant on the performance of the expenditure budget is still inefficient due to several constraints, namely the ability of human resources, and additional programs that are not listed in the DPA Kecamatan. However, there are two supporting factors that can help implement efficiency, namely good planning and on target, and the existence of effective coordination between human resources.

Item Type: Thesis (Sarjana)
Uncontrolled Keywords: Varians; Belanja; administrasi publik; analisis;
Subjects: Public Administration
Public Administration > Research, Related Topics
Public Administration > Public Administration in Specific Localities
Analysis, Theory of Functions > General Aspects of Analysis
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik
Depositing User: Rizki Setiaji
Date Deposited: 05 Dec 2022 06:48
Last Modified: 06 Dec 2022 04:05
URI: https://digilib.uinsgd.ac.id/id/eprint/61349

Actions (login required)

View Item View Item