Evaluasi kinerja anggaran belanja Kecamatan Cibeunying Kaler tahun 2018-2020

Nugraha, Gery Aditya (2021) Evaluasi kinerja anggaran belanja Kecamatan Cibeunying Kaler tahun 2018-2020. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

INDONESIA : Anggaran daerah merupakan gambaran yang memuat segala macam keperluan masyarakat lokal daerah agar pemerintah daerah bisa mengelola keuangan daerah secara efektif dan efisien. Berdasarkan data di Kecamatan Cibeunying Kaler, tahun 2020 terjadi selisih yang cukup besar antara anggaran dengan realisasinya, apabila dipersentasekan sebesar -10,32% Pertumbuhan belanja Kecamatan Cibeunying Kaler pada tahun 2018 – 2020 tidak stabil, penurunan ada di tahun 2020 yaitu diangka -21,75% (minus). Penelitian ini dilakukan untuk mengetahui bagaimana evaluasi kinerja anggaran belanja yang dilakukan Kecamatan Cibeunying Kaler untuk memperbaiki varians belanja kecamatan Cibeunying Kaler tahun 2018 – 2020, mengetahui bagaimana evaluasi kinerja anggaran belanja yang dilakukan Kecamatan Cibiru untuk meningkatkan efesiensi belanja Kecamatan Cibeunying Kaler tahun 2018 – 2020, mengetahui Bagaimana evaluasi kinerja anggaran belanja yang dilakukan Kecamatan Cibiru untuk mengstabilkan pertumbuhan belanja di Kecamatan Cibeunying Kaler tahun 2018 – 2020. Dalam mengevaluasi kinerja anggaran belanja, peneliti menggunakan teori Mahmudi tentang analisis belanja. Dalam teorinya, terdapat 3 aspek yaitu aspek nilai varians belanja, nilai efisiensi belanja, dan ratio pertumbuhan belanja. Kemudian dalam proses evaluasi menggunakan teori dari David Hunger & Thomas Wheelen yang mengemukakan terdapat 5 proses yaitu menentukan yang akan diukur, menetapkan standar kinerja, mengukur kinerja, membandingkan kinerja akrual dengan standar yang telah ditetapkan, dan mengambil tindakan. Metode penelitian menggunakan metode penelitian kualitatif deskriptif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan dokumentasi. Teknik analisis data yang digunakan adalah reduksi data, penyajian data, dan penarikan kesimpulan. Kesimpulan penelitian yang pertama Evaluasi Kinerja anggara belanja yang dilakukan Kecamatan Cibeunying Kaler untuk memperbaiki varians di Kecamatan Cibeunying Kaler tahun 2018-2020 dikatakan cukup baik. Kedua, evaluasi kinerja anggaran belanja yang dilakukan Kecamatan Cibeunying Kaler untuk meningkatkan efesiensi belanja Kecamatan Cibeunying Kaler tahun 2018 – 2020 secara keseluruhan dikatakan masih ada dalam rentang toleran atau wajar. Terakhir, evaluasi kinerja anggaran belanja yang dilakukan Kecamatan Cibeunying Kaler untuk mengstabilkan pertumbuhan belanja di Kecamatan Cibeunying Kaler tahun 2018 – 2020 secara keseluruhan dapat dikatakan baik meskipun terjadi penurunan rasio pertubuhan belanja yang cukup besar pada tahun 2020. ENGLISH : The regional budget is a description that contains all kinds of needs of the local community so that local governments can manage regional finances effectively and efficiently. Based on data in Cibeunying Kaler District, in 2020 there was a fairly large difference between the budget and its realization if the percentage was -10.32%. Expenditure growth in Cibeunying Kaler District in 2018 - 2020 was unstable, the increase occurred in 2019 by 12.40% and the decline was in 2020 at -21.75% (minus). This study was conducted to find out how to evaluate the performance of the expenditure budget carried out by the Cibeunying Kaler District to improve the expenditure variance of the Cibeunying Kaler sub-district in 2018 - 2020, to find out how to evaluate the performance of the expenditure budget carried out by the Cibiru District to improve the spending efficiency of the Cibeunying Kaler District in 2018 - 2020, to find out How is the performance evaluation of the expenditure budget carried out by Cibiru District to stabilize spending growth in Cibeunying Kaler District in 2018 - 2020. In evaluating the performance of the budget, the researcher uses Mahmudi's theory of expenditure analysis. In theory, there are 3 aspects, namely the aspect of the value of the spending variance, the value of spending efficiency, and the ratio of spending growth. Then in the evaluation process using the theory of David Hunger & Thomas Wheelen which suggests there are 5 processes, namely determining what will be measured, setting performance standards, measuring performance, comparing accrual performance with predetermined standards, and taking action. The research method use descriptive qualitative research methods. Data collection techniques used are interviews, observation, and documentation. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The conclusion of the first study is that the Performance Evaluation of the expenditure budget carried out by the Cibeunying Kaler District to improve the variance in the Cibeunying Kaler District in 2018-2020 is said to be quite good. Second, the evaluation of the performance of the expenditure budget carried out by the Cibeunying Kaler District to improve the spending efficiency of the Cibeunying Kaler District in 2018 - 2020 as a whole is said to be within the tolerant or reasonable range. The last one, the evaluation of the performance of the expenditure budget carried out by the Cibeunying Kaler District to stabilize spending growth in the Cibeunying Kaler District in 2018 - 2020 as a whole can be said to be good despite a fairly large decline in the expenditure growth ratio in 2020.

Item Type: Thesis (Sarjana)
Uncontrolled Keywords: Efisiensi anggaran;Pertumbuhan belanja;Varians belanja
Subjects: Public Finance > Public Finance of Specific Localities
Public Administration
Public Administration > Public Administration in Indonesia
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik
Depositing User: Gery Aditya Nugraha
Date Deposited: 08 Dec 2021 02:10
Last Modified: 08 Dec 2021 02:10
URI: https://etheses.uinsgd.ac.id/id/eprint/46732

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