PENGELOLAAN ANGGARAN PROGRAM DAN KEGIATAN PADA BIRO PEMERINTAHAN DAN OTONOMI DAERAH SEKRETARIAT DAERAH (SETDA) PROVINSI SUMATERA SELATAN TAHUN 2017
Daftar Isi:
- This research is entitled, "Budget Management of Programs and Activities in the Regional Government and Autonomy Bureau of the Regional Secretariat of South Sumatra Province in 2017". The background to the selection of titles in this study is the management of budget programs for office administration services and programs for improving the facilities and infrastructure of the apparatus that have not been realized to the maximum, marked by a budget absorption of only 0%. This study aims to get an overview of how the Program and Activity Budget Management in the Regional Government and Autonomy Bureau of the Regional Secretariat of South Sumatra Province 2017. The type of research in this thesis is descriptive, using qualitative research methods. The type of data used is primary data and secondary data, while data collection techniques are carried out through documentation, observation and interviews. The focus of this study uses the concept of the budget cycle according to Soleh and Rochmansjah, including budget planning, discussion and determination of the budget, implementation of the budget and budget accountability. The results showed that the Budget Management of Programs and Activities in the Regional Government and Autonomy Bureau of the Regional Secretariat of South Sumatra Province in 2017 was good enough, but from the four dimensions that became the indicator of the author in analyzing Program and Activity Budget Management at the Regional Government and Autonomy Bureau of the Regional Secretariat of South Sumatra Province there is one indicator that is not yet running well, namely the program and activity budget planning indicators. The budget planning program and basic activity indicators used are based only on the Ministry of Home Affairs Regulation No. 21 of 2011 concerning the Second Amendment to the Minister of Home Affairs Regulation No. 13 of 2006 concerning Guidelines for Regional Financial Management and have not been guided by the Regulation of the Minister of Finance of the Republic of Indonesia Number. 94 / PMK 02/2017 concerning Guidance for Preparation and Review of Work Plans and Budgets of the State Ministries / Institutions which contains more details regarding program and activity budgeting.