| Summary: | Realization of regional expenditure which sourced from the specific
allocation fund in the education sector could be used as benchmarks of regional
government performance in management of regional finance. Realization of
specific allocation fund in education expenditure on Sumbawa Regency in 2010
period only 27,66 persen showed symptoms of a disturbance in the local
budget cycle.
The research objective is to identify the determinant factors realization of
specific allocation fund expenditure in the education sector in Sumbawa Regency
in 2010 period, and analyze the result of identification the determinant factors
realization of specific allocation fund expenditure in the education sector in
Sumbawa Regency in 2010 period. Data were collected through questionnaires
using purposive sampling techniques and by conducting unstructured interviews.
To identify the factors used exploratory factor analysis and to analyze the results
of factor identification used descriptive qualitative analysis.
realization
The results of factor analysis showed that there are 5 factors affecting the
of the specific allocation fund expenditure in the education sector in
Sumbawa Regency in 2010 period are regulatory factor, budget execution factor,
human resource capacity factor, budgeting factor, and controlling factor. The
results of qualitative descriptive analysis shows that regulatory factors which
include: regulations often change, late of technical guidance, socialization
problems, and obscurity mechanism execution of DAK hinder the realization of
the specific allocation fund expenditure in education sector. Budget execution
factor which include: the preparation of DPA-SKPD too long, the revised DPA-
KPD repetitive, lack of coordination among related SKPD, DAK distribution
process is complicated, and duration of the procurement process of goods/services
hinder the realization of specific allocation fund expenditure in education sector.
Human resource capacity faktor which include: a lack of understanding, lack of
technical assistance/training, lack of human resources, and lack of rewards and
punishment are expressly hinder the realization of a specific allocation fund
expenditure in education sector. Budgeting factors which include: delays in
determination of budget legislation, and the overlapping of the budget hinder the
realization of specific allocation fund expenditure in education sector. Controlling
factor which include: lack of public participation, and weak supervision by the
regulatory apparatus of internal government also hinder the realization of specific
allocation fund expenditure in education sector.
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