Efektivitas anggaran belanja kantor Pertanahan kota Bandung

Febriana, Ratu Avysa Hasna (2023) Efektivitas anggaran belanja kantor Pertanahan kota Bandung. Sarjana thesis, Uin Sunan Gunung Djati Bandung.

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Abstract

INDONESIA : Dunia telah dilanda oleh pandemi Covid-19 sejak tahun 2020, hal ini sangat berdampak besar terhadap kehidupan umat manusia hampir di seluruh belahan dunia termasuk pada sektor publik. Salah satu sektor publik yang merasakan dampak pandemi Covid-19 yaitu Kantor Pertanahan Kota Bandung yang mengalami penuruan realisasi anggaran belanja pada tahun 2021 dari tahun sebelum-sebelumnya yaitu sebesar 91,61%. Merujuk pada Peraturan Menteri Keuangan Republik Indonesia Nomor 258/PMK.02/2015 tentang Tata Cara Pemberian Penghargaan dan Pengenaan Sanksi atas Pelaksanaan Anggaran Belanja Kementrian/Lembaga, dijelaskan jika suatu satuan kerja penyerapan anggarannya di bawah 95% maka akan terkena sanksi pemotongan anggaran belanja pada tahun selanjutnya. Penelitian ini menggunakan teori efektivitas organisasi oleh Duncan (1973) dalam Steers (1985), terdiri dari pencapaian tujuan, integrasi dan adaptasi. Metode penelitian yang digunakan yaitu metode pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, content analysis dan wawancara. Adapun peneliti mengambil 5 informan yaitu 4 orang Staf Keuangan dan 1 orang Staf Sumber Daya Manusia. Keabsahan data diuji melalui uji kredibilitas data, uji dependabilitas data, uji transferabilitas dan uji konfirmabilitas. Hasil penelitian menunjukkan bahwa penuruan realisasi disebabkan oleh tidak tercapainya target sasaran proyeksi PTSL yang menyebabkan banyaknya sisa anggaran rupiah murni yang dikembalikan dan terdapat pemecahan anggaran untuk anggaran penanganan Covid-19. Hal tersebut menunjukkan bahwa tidak adanya pemotongan anggaran di tahun selanjutnya karena tidak termasuk pada sisa anggaran yang tidak bisa dipertanggungjawabkan. ENGLISH : The world has been hit by the COVID-19 pandemic since 2020, which has had a major impact on human life in almost all parts of the world, including the public sector. One of the public sectors that has felt the impact of the COVID-19 pandemic is Kantor Pertanahan Kota Bandung, which has experienced a decrease in budget realization in 2021 from the previous year, which was 91.61%. Referring to the Regulation of the Minister of Finance of the Republic of Indonesia Number 258/PMK.02/2015, concerning Procedures for Awarding and Imposing Sanctions on the Implementation of Budgets for Ministries and Institutions, it is explained that if a work unit absorbs the budget below 95%, it will be subject to sanctions with budget cuts in the following year. This study uses the theory of organizational effectiveness developed by Duncan (1973) and Steers (1985), consisting of demand goals, integration, and adaptation. The research method used is a qualitative approach with data collection techniques through observation, documentation, content analysis, and interviews. The researchers took five informants, namely, four finance staff members and one human resources staff member.the validity of data is tested through data credibility tests, data reability test, transferability test and confirmation tests. The results showed that the decrease in realization was caused by the PTSL projection target not being achieved, which resulted in many remaining pure rupiah budgets being returned and a budget split for handling COVID-19. This shows that there is no budget cut in the following year because it does not include the remaining budget, which cannot be accounted for.

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