KINERJA ANGGARAN KEGIATAN PENYUSUNAN LAPORAN PENYELENGGARAAN PEMERINTAH DAERAH DI BIRO PEMERINTAHAN DAN OTONOMI DAERAH SETDA PROVINSI SUMATERA SELATAN
Daftar Isi:
- ABSTRACT This research is motivated by the phenomenon, namely the number of incoming and outgoing budgets is the same, the preparation of various types of reports required by law requires a lot of costs, if the report produced is only a symbol of accountability for users is not optimal then it is necessary to further analyze why it happened and what efforts can be made to improve that condition. The phenomenon is regulated in Law No. 9 of 2015 about Regional Government, Article 69 paragraph (1) states that the Regional Head is obliged to submit a Regional Government Implementation Report, Accountability Statement Report and Summary of Regional Government Implementation Report. This research was conducted in Bureau of Governance and Regional Autonomy of the Regional Secretariat of South Sumatra Province. This type of research is descriptive using qualitative research methods. The types used are primary and secondary data, while data collection techniques are carried out through observation, interviews and documentation. This research uses a performance-based budget theory model stated by Anggraini and Puranto consisting of inputs, processes, outputs, outcomes, benefits, and impacts as an analysis tool. The results of this research indicate the performance of the budget in the preparation of regional government implemetation reports in the Bureau of Government and Regional Autonomy Regional Secretarat of South Sumatra Province has not been maximized or has not been well spent. Suggestions related to the obstacles outlined previously, namely to improve coordination, the need to disseminate reports on the implementation of regional government to each OPD and the community, so that OPD and the community can access. Human resources need to be improved through various socialization activities for employees such as the education agenda, training , counseling and increasing supervision again. Keywords: Performance, Budget, Implementation Report Regional Government.