FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN ANGGARAN (Studi Persepsi Pada Badan Pendidikan dan Pelatihan Keuangan)

Abstract

ABSTRAK
 Pengaruh pengeluaran pemerintah terhadap ekonomi tergantung juga pada ketepatan waktu. Oleh karena itu, diperlukan penyerapan anggaran yang terjadwal. Fenomena yang terjadi di Indonesia adalah penyerapan anggaran yang meningkat drastis pada semester ke-2 khususnya pada triwulan terakhir tahun anggaran. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penyerapan anggaran dengan menggunakan metode persepsi. Hasil penelitian menunjukkan bahwa faktor perencanaan, pelaksanaan anggaran dan koordinasi dengan instansi lain berpengaruh secara signifikan terhadap penyerapan anggaran instansi pemerintah. Sedangkan factor pengadaan barang dan jasa dan faktor sumber daya manusia tidak berpengaruh signifikan terhadap penyerapan anggaran.
 Kata kunci: anggaran, penyerapan, persepsi, perencanaan, pengadaan barang dan jasa, pengeluaran pemerintah,
 
 ABSTRACT
 The effect of public expenditure on economic also depend on the time when the particular expenditure really spend. Thus, budget expenditure’s schedule must be complied. In Indonesia there was a phenomena that public expenditures usually soar in second semester, especially on last quarter of the budget year. The aim of this research is to find out the determinant of public expenditure absorption. The result shows that budget planning, implementation of budget planning, and coordination are significant factor of public expenditure absorption. However, procurement and human resources are not significantly affect public expenditure absorption.
 Key word: public expenditure, budget, procurement, absorption, planning,

The determinant of Budget Absorption in Jember University

“…Good implementation is in accordance with the theory of accountability (stewardship theory) because the government must be able to become a steward of the community by implementing the implementation of good budget realization so that finally the budget can be absorbed properly. This result is in line with the study of Baitullah and Taufik (2019), Nugroho andAlfarisi (2017), andSiswanto &Rahayu (2010) that budget execution influences budget absorption. However, there are studies that show that budget implementation is not a major factor in budget absorption, such as Asmara's (2017) research, andRifai, Inapty, &Pancawati (2016).…”

“…The above description is very closely related to institutional theory, wherein carrying out its duties and responsibilities public sector organizations need to pay attention to relations with other sectors and pay attention to regulations related to norms, organizational processes, and accountability of public institutions themselves. This result is also supported by research Nugroho and Alfarisi (2017) and Sulaeman et al (2012) which states that the coordination factor with other sectors or institutions influences budget absorption. However, it is different from the research of Rifai, Inapty, & Pancawati (2016) which states that coordination with other sectors or agencies does not affect the delay of budget absorption in the NTB Provincial Government SKPD.…”

“…This resulted in the planning of work programs and activities that would be in accordance with the availability of the budget in an organization both private and public (Nugroho & Alfarisi, 2017). Hermawan (2018), and Nugroho & Alfarisi (2017), Heriyanto (2012) stated that planning affects the budget absorption delay. However, Salwah pointed out that budget planning had no significant effect on budget absorption.…”

“…This result has been proven by previous studies examining the relationship between these determinants of budget absorption. Hermawan (2018), and Nugroho & Alfarisi (2017), Heriyanto (2012 stated that planning affects the budget absorption delay. Implementation is a stage that is quite influential in the absorption of the budget.…”

“…Coordination with other sectors or agencies is needed in order to harmonize policies, including budgeting (Nugroho & Alfarisi, 2017). The above description is very closely related to institutional theory, wherein carrying out its duties and responsibilities public sector organizations need to pay attention to relations with other sectors and pay attention to regulations related to norms, organizational processes, and accountability of public institutions themselves.…”