MONITORING LAPORAN REALISASI FISIK DAN KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DI KABUPATEN PACITAN

Indrawati, Indrawati and Priyastiwi, Priyastiwi (2020) MONITORING LAPORAN REALISASI FISIK DAN KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DI KABUPATEN PACITAN. In: Seminar Nasional dan Call For Paper 2020 : “Paradigma Pengembangan Ekonomi Kreatif di Era 4.0”. STIE Widya Wiwaha, Yogyakarta, pp. 534-543. ISBN 978-602-51174-9-7

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Abstract

This research was carried out in the Development Division of the Regional Secretariat of Pacitan Regency, taking the object coordinator of Physical Realization and Financial Report of Regional Device and organizer of activity as many as 51 people. The report on physical and financial realization is one of the media designed to provide information and measurement of resources and performance owned by a government agency. Timely submission of reports and budget absorption is one indicator that can indicate the success of government programs or policies. Therefore, it is necessary to process the absorption of dynamic and scheduled regional budget to accelerate the development process and spur the rate of economic growth. This study aims to describe the causes of not optimal physical and financial realization reports and find a solution to the not optimal physical and financial realization reports in Pacitan. This research uses qualitative descriptive method and the data analyzed consist of primary data and secondary data. Primary data were obtained by interviews and questionnaires to parties directly related to the RFK reporting process and budget absorption. The results of this study indicate that the report of physical and financial realization is not optimal due to the timely delivery of reports and the delay in budget absorption. The delay in submitting the RFK report is influenced by the number of activities managed by the regional apparatus (22.45%), the late reporting of the Helper Disbursements (30.61%), internal factors of human resources (18.37%) and other tasks done in the same time (28.57%). The delay in budget absorption is influenced by the weakness of budget planning (70.15%), slow process of tender (20.90%) and prudence in using budget (8.95%) To improve the timeliness of RFK report submission is recommended with human resource management, time management, utilization of information technology and compliance with applicable regulations. Accelerating the absorption of the budget can be done by drafting the budget plan and implementing the activities appropriately, undertaking a systematic procurement plan, increasing accuracy and adequate supervision, improving coordination with the activity manager and monitoring periodic budget absorption. Keywords: monitoring, physical and financial realization report, Regional Budget and Expenditure

Item Type:	Book Section
Subjects:	C. Magister Manajemen > Manajemen Keuangan Publik
Divisions:	S2 Manajemen
Depositing User:	Perpus MM STIE Widya Wiwaha
Date Deposited:	20 Aug 2021 09:16
Last Modified:	20 Aug 2021 09:16
URI:	http://eprint.stieww.ac.id/id/eprint/1672

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