Summary: | The main purposes of public institution, in this case local government, are to
provide the best possible service to the community as well as to provide public
infrastructure that can support community activities to improve their welfare by
empowering existing cash to immediately meet the needs of the public. However,
there are several variables causing the cash unable to be immediately distributed, in
turn making the funds idle.
The purpose of this study is to find out the perception of decision makers on
five factors affecting idle cash in Sleman Regency in 2010. The five factors are
regulatory system, highly competent and committed human resources, planning and
budgeting, budget realization, control, and evaluation. The data used were secondary
and primary data through questionnaires for respondents� perceptions of idle cash.
The primary data were collected from 46 respondents from 46 Local Apparatus
Work Units (Satuan Kerja Perangkat Daerah�SKPD) in Government of Sleman
Regency, which was measured using a Likert scale. A product moment validity test
and Cronbach alpha reliability test were done for the feasibility of the instrument.
The perception of respondents was calculated using the rating scale.
Results of the analysis indicate that the respondents� perceptions of four
variables were high enough: regulatory systems (71.37 percent), highly competent
and committed human resources (76.43 percent), planning and budgeting (75.54
percent), and control and evaluation (77.89 percent). The variable with the highest
level of perception was budget realization (84.78 percent).
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