EVALUASI PENUMPUKAN PENCAIRAN ANGGARAN BELANJA PEMERINTAH PUSAT DI AKHIR TAHUN ANGGARAN PADA SATUAN KERJA
| Main Authors: | , Solikhin, , Prof. Dr. Abdul Halim, M.B.A., Akt. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/128411/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=68755 |
Daftar Isi:
- Disbursement pattern of central government expenditure budget still occurs most concentrated in second semester, especially in the last months of the enactment of the budget. From 2006 to 2013, percentage of first semester expenditure budget disbursement has been less than percentage of second semester. Due to the low budget absorption in semester 1, it needs to pursue the budget disbursement target, so that the disbursement will be cumulated in the end of budget year. This can potentially produce bad output quality. It also causes heavier workload for national treasury service office (KPPN) as the institution which manages budget disbursement in the every last months of budget or fiscal year. The purpose of this study is to identify the tendency of buildup disbursement of central government expenditure budget at the end of budget year and factors that can cause it. This study used qualitative method which was conducted in spending units within disbursement area of KPPN Purwokerto. Spending units chosen in this study were according to the largest and the smallest amount of nominal of DIPA in 2013 and also according to the most and the least activities in 2013. Informants of this study were the officials or employees who were directly involved in unit financial management, such as KPA, PPK, PPSPM, and BP. Collected data were analyzed using thematic analysis. The result of data analysis shows that there was a tendency of buildup disbursement of central government expenditure budget at the end of fiscal year that occurred in the spending units within disbursement area of KPPN Purwokerto. Factors which caused the buildup disbursement were budget planning, budget execution, procurement, human resources, and regulations. The main factor was budget planning. Furthermore, budget disbursement was then associated with institutional isomorphism theory and resulted the conclusion that the cumulative disbursement of budget in the end of the fiscal year is mostly influenced by coercive isomorphism and normative isomorphism.