Analisis Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Pendapatan Dan Belanja Daerah (Apbd) Pemerintah  Kabupaten Kepulauan Talaud

Gagola, Ledy; Sondakh, Jullie J.; Warongan, Jessy D.L

doi:10.35800/jjs.v8i1.15330

Cited by 14 publications

(20 citation statements)

References 3 publications

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“…The results of this study further strengthen the importance of continuing to improve the competence of human resources owned by the work unit, especially those related to the budget, such as budget compilers, commitment-making officials, procurement committees, treasurers, and others, this confirms several previous studies [6,7].…”

Section: Discussionsupporting

confidence: 89%

The Effectivness Analysis of State Expenditure Policy Implementation in Indonesia

Akbar¹,

Ulumudin²,

Kania³

et al. 2019

Proceedings of the First International Conference on Administration Science (ICAS 2019)

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The deficient absorption of government budget has become a problem that continuously occurred every year. It impacted on the delayed implementation and realization of activity programs that have been planned by the government in institution of ministry. The government has made several rules in state finances including its derivatives in order to encourage better budget absorption. The purpose of this study was to verify the effectiveness of budget absorption in KPPN Garut, West Java. This study used a qualitative method with case study approach theory by Van Horn and Van Meter. There are six measured variables in order to determine the effectiveness of budget absorption. The variables are standards and objectives, policy resources, and activities between organizations and executive activities, specifications of administrative, economic, social, political parts and enforcement trends. The result of this study showed that based on six variables mentioned above, the budget absorption in KPPN Garut has not been effective.

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Section: Discussionsupporting

confidence: 89%

The Effectivness Analysis of State Expenditure Policy Implementation in Indonesia

Akbar¹,

Ulumudin²,

Kania³

et al. 2019

Proceedings of the First International Conference on Administration Science (ICAS 2019)

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“…So that in using the budget effectively, efficiently, and economically, budget absorption will be fast and evenly absorbed until the end of the year. The study results (Gagola et al, 2017;Syakhrial, 2018;Ramadhani & Setiawan, 2019) found that the procurement of goods/services had a positive and significant effect on budget absorption. However, Puluala (2021) found that the procurement of goods/services had a positive and insignificant impact on budget absorption.…”

Section: Introductionmentioning

confidence: 92%

“…Planning is an essential element in the organization. Planning determines all activities that need and will be carried out to achieve the goals and objectives to be completed (Gagola et al, 2017). To realize the plan, a budget is needed.…”

Section: Introductionmentioning

confidence: 99%

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

Digdowiseiso

2022

ATESTASI

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The failure of the budget absorption target in the Regional Apparatus Organizations (OPD) of Capital Region (DKI) of Jakarta resulted in the loss of the benefits of spending because the funds allocated were not fully utilized. If the budget allocation is efficient, then the state can optimize the limited sources of funds to fund strategic activities. This study aims to examine the budget planning documents, administrative documents, procurement of goods, and budget execution affect the absorption of the budget. This study uses a quantitative approach, namely a research method based on the philosophy of positivism. The population in this study is the entire province of DKI Jakarta, which is as many as 23 OPD. Sampling in this study using a purposive sampling technique. Research as the whole population was used as a sample of 69 PPK-OPD people, OPD treasurers, and financial staff also called the population sample (census). Hypothesis testing is done by testing variance-based SEM or Partial Least Square (SEM-PLS) with the Smart pls 3.0 program. The study results found that planning documents and administrative documents had a positive but not significant effect on budget absorption. Meanwhile, the procurement of goods/services and the implementation of the budget have a positive and significant impact on budget absorption. This study suggests that the DKI Jakarta Provincial Government, to increase budget absorption, is expected to give serious attention to the problem of budget absorption by continuously improving the budget planning process in terms of documents and administration, starting from the preparation of the RKA to the Determination of the Regional Budget. Accelerate the budget implementation process by issuing Treasury Official Decrees on time, not delaying work, timely administrative completion processes in implementing the budget referring to the approved DPA and Cash Budget. Carry out the process of procuring goods and services by applicable laws and regulations.

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“…Senada dengan hal tersebut, Ruwaida et al (2016) juga menemukan bahwa faktor SDM, pengadaan barang dan jasa dan koordinasi memberikan kontribusi lebih dari 10 persen terhadap penyerapan anggaran belanja pendidikan di Provinsi Aceh. Mendukung hasil penelitian tersebut, Gagola et al (2017) KPPN Jakarta II. Faktor-faktor strategis internal dan eksternal sangat menentukan bagaimana desain strategi optimalisasi tingkat penyerapan anggaran. Strategi merupakan berbagai cara untuk mencapai tujuan (Solihin, 2012).…”

Section: Pendahuluanunclassified

Optimization Strategy of Budget Disbursement of the State Treasury Office of Jakarta II

Priyantono¹,

Baga²,

Falatehan³

2017

JMBK

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Tujuan dilaksanakannya penelitian ini adalah untuk merumuskan strategi optimalisasi tingkat penyerapan anggaran KPPN Jakarta II. Analisis pola penyerapan anggaran dilakukan dengan metode kualitatif (deskriptif) menggunakan data realisasi anggaran tahun 2011-2015. Sementara itu, untuk mengetahui faktor-faktor yang mempengaruhi penyerapan anggaran, dilakukan melalui analisis EFAS dan IFAS, yang dijadikan dasar untuk menyusun alternatif strategi dalam matriks SWOT. Hasil penelitian menunjukan bahwa pola penyerapan anggaran sudah proporsional, dalam pengertian tidak terjadi penumpukan penyerapan anggaran pada akhir tahun. Melalui analisis EFAS dan IFAS dapat diketahui empat faktor strategis utama yang mempengaruhi penyerapan anggaran KPPN Jakarta II, yaitu (1) pengelola anggaran yang kompeten; (2) keengganan menjadi pengelola anggaran; (3) diklat pengelolaan anggaran; dan (4) kelengkapan dokumen pembayaran. Optimalisasi tingkat penyerapan anggaran disusun menggunakan pendekatan arsitektur strategi yang dilakukan dengan mengintegrasikan seluruh kegiatan kedalam tiga tahapan waktu pelaksanaan kegiatan. Kata kunci : Arsitektur strategi, EFAS, IFAS, penyerapan anggaran, SWOT

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Analisis Faktor-Faktor Yang Mempengaruhi Penyerapan Anggaran Pendapatan Dan Belanja Daerah (Apbd) Pemerintah Kabupaten Kepulauan Talaud

Cited by 14 publications

References 3 publications

The Effectivness Analysis of State Expenditure Policy Implementation in Indonesia

The Effectivness Analysis of State Expenditure Policy Implementation in Indonesia

Pattern of Absorption of the Provincial Budget for the Special Capital Region (DKI) of Jakarta

Optimization Strategy of Budget Disbursement of the State Treasury Office of Jakarta II

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