EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA DI KABUPATEN KEPULAUAN ARU TAHUN 2007/2008-2009/2010
| Main Authors: | , Carolis Marcus Laim, , Prof. Dr. Abdul Halim, M.B.A. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/99793/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56087 |
Daftar Isi:
- Financial management in the district of Aru Islands are always faced with the weaknesses and shortcomings, starting from planning to the implementation of budgeting. These problems lead to ineffective local budget absorption which can be seen from there are expenditures that are not realized amounted for Rp508.197.292.692 from the years 2007-2010. This study aims to evaluate the process of planning and budget execution in the district of Aru Islands in 2007- 2010. Analysis tools used in this study are descriptive analysis, Comparative Budget Statements (CBS) and analysis of local spending (value for money). The data which is processed for this study is secondary data. These data consisting of RPJPD 2006-2026, RPJMD 2006-2011, RKPD 2008-2010 and data of APBD realization period 2007-2010 budget year. Descriptive evaluation results indicate the budgeting system are still traditional, lack of transparency, lack of regulatory apparatus resources and lack of the statutory rules to be adopted by all regions regardless of local conditions. The result of CBS from period 2007-2009 in a horizontal way shows the highest positive budget allocation increase in 2008-2009 amounted 40 percent relative to the ratio of 1.40. Vertically, balanced fund is the largest source of local revenue, it has 74 percentage of total revenues, on the other hand, the largest budget allocation for operating expenditure is equal to 70 percent of total regional spending allocations. The result of expenditure budget analysis shows the expenditure absorption during the years of research is still below 90 percent. It indicates that local government can not manage the budget efficiently.