Penyerapan anggaran belanja pada Kantor Kecamatan Cikijing Kabupaten Majalengka tahun 2022

Rizky, Annisa Melia Hananda (2023) Penyerapan anggaran belanja pada Kantor Kecamatan Cikijing Kabupaten Majalengka tahun 2022. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

To assess performance in budget management is to assess the extent to which Regional Apparatus Organizations (OPD) can execute the absorption of the budget used. In the Directorate General of Treasury Regulation, PER-5/PB/2022 concerning Technical Instructions for Assessment of Performance Indicators for Budget Implementation for State Ministries/Institutions as a reference for measuring performance in implementing budget planning and the quality in implementing the budget. With budget absorption can not reaching >95%, budget absorption can be rated as not good. In Cikijing District, budget absorption in 2022 only reached 94.49%. The purpose of research is to find out the budget is planned, budget discussions, the tender process, and the use of the budget in Cikijing District. The theory used in this research is the theory from Abdul Halim (2017:98) which states that from the Government Agency Performance Accountability Report and Budget Realization Report, you can see the obstacles that occur in budget absorption. These include: 1) Weak Budget Planning, 2) Long Budget Discussions, 3) Slow Tender Process and 4) Fear of using the budget. The method used in this research is qualitative research with a descriptive and technical approach in collecting data by observation, interviews and documentation. Using data analysis techniques by reducing data, presenting data and verifying. The results of this research show that the absorption of the budget in Cikijing in 2022, based on the budget planning process in Cikijing District, there are obstacles in budget planning in coding the budget accounts for each spending unit. Based on the budget discussion process that took place in Cikijing during budget discussions with Regional Financial And Asset Bodies (BKAD), in implementation there were budget adjustments so that having to re-input data into Public Digital Identity System (SIPD) took a long time because the application was often difficult to access. Based on the tender process in Cikijing, this is not a problem because in procuring goods, the Cikijing District discusses first to adjust the goods needed. Meanwhile, in the process of using the budget, this is felt in Cikijing, especially in 2022, because there is one point in the activity program that cannot be executed even one percent of the budget. This happens because at the time of budget planning and budget discussions it was not implemented optimally, if this activity was carried out it would not effective and efficient and will even lead to findings for Cikijing.

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