Identifikasi Faktor-Faktor Penyebab Minimnya Penyerapan Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten/Kota di Provinsi Riau Tahun 2011

The purpose of this study is to determine what are the factors that cause the lack of absorption of Revenue and Expenditure (Budget) Regency / City in the province of Riau in 2011. Formulation of the problem in this research is not much empirical evidence or the unknown factors that cause lack of sh...

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Bibliographic Details
Main Authors: , Emkhad Arif, , Prof. Dr. Abdul Halim, MBA., Akt.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2013
Subjects:
ETD
Description
Summary:The purpose of this study is to determine what are the factors that cause the lack of absorption of Revenue and Expenditure (Budget) Regency / City in the province of Riau in 2011. Formulation of the problem in this research is not much empirical evidence or the unknown factors that cause lack of shopping areas, resulting in low absorption of budgets in many districts and cities in the province of Riau in 2011) Informants in this study is a head of department, head of the agency, department secretary, bureau chief financial informants and snowball that has to do with the preparation and implementation of the budget in 2011. Based on the data, the total of all informants were successful in 19 people interviewed were obtained from three (3) districts and one (1) cities: Pelalawan, Bengkalis, Rokan Hilir and Dumai City. The data obtained were analyzed using a model of Miles and Hubberman. The results of this study indicate respective districts / cities have factors causing the lack of absorption of Revenue and Expenditure (APBD) that vary according to the conditions of internal governance. However, several factors are almost the same between one area to other areas, for example: regulatory factors, political factors, factors tenders / auctions factors and organizational commitment.