EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA DI KABUPATEN KEPULAUAN ARU TAHUN 2007/2008-2009/2010
Financial management in the district of Aru Islands are always faced with the weaknesses and shortcomings, starting from planning to the implementation of budgeting. These problems lead to ineffective local budget absorption which can be seen from there are expenditures that are not realized amounte...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2012
|
| Subjects: |
| _version_ | 1826045641767256064 |
|---|---|
| author | , Carolis Marcus Laim , Prof. Dr. Abdul Halim, M.B.A. |
| author_facet | , Carolis Marcus Laim , Prof. Dr. Abdul Halim, M.B.A. |
| author_sort | , Carolis Marcus Laim |
| collection | UGM |
| description | Financial management in the district of Aru Islands are always faced with
the weaknesses and shortcomings, starting from planning to the implementation of
budgeting. These problems lead to ineffective local budget absorption which can
be seen from there are expenditures that are not realized amounted for
Rp508.197.292.692 from the years 2007-2010. This study aims to evaluate the
process of planning and budget execution in the district of Aru Islands in 2007-
2010. Analysis tools used in this study are descriptive analysis, Comparative
Budget Statements (CBS) and analysis of local spending (value for money). The
data which is processed for this study is secondary data. These data consisting of
RPJPD 2006-2026, RPJMD 2006-2011, RKPD 2008-2010 and data of APBD
realization period 2007-2010 budget year.
Descriptive evaluation results indicate the budgeting system are still
traditional, lack of transparency, lack of regulatory apparatus resources and lack
of the statutory rules to be adopted by all regions regardless of local conditions.
The result of CBS from period 2007-2009 in a horizontal way shows the highest
positive budget allocation increase in 2008-2009 amounted 40 percent relative to
the ratio of 1.40. Vertically, balanced fund is the largest source of local revenue, it
has 74 percentage of total revenues, on the other hand, the largest budget
allocation for operating expenditure is equal to 70 percent of total regional
spending allocations. The result of expenditure budget analysis shows the
expenditure absorption during the years of research is still below 90 percent. It
indicates that local government can not manage the budget efficiently. |
| first_indexed | 2024-03-13T22:40:14Z |
| format | Thesis |
| id | oai:generic.eprints.org:99793 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:40:14Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:997932016-03-04T08:45:58Z https://repository.ugm.ac.id/99793/ EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA DI KABUPATEN KEPULAUAN ARU TAHUN 2007/2008-2009/2010 , Carolis Marcus Laim , Prof. Dr. Abdul Halim, M.B.A. ETD Financial management in the district of Aru Islands are always faced with the weaknesses and shortcomings, starting from planning to the implementation of budgeting. These problems lead to ineffective local budget absorption which can be seen from there are expenditures that are not realized amounted for Rp508.197.292.692 from the years 2007-2010. This study aims to evaluate the process of planning and budget execution in the district of Aru Islands in 2007- 2010. Analysis tools used in this study are descriptive analysis, Comparative Budget Statements (CBS) and analysis of local spending (value for money). The data which is processed for this study is secondary data. These data consisting of RPJPD 2006-2026, RPJMD 2006-2011, RKPD 2008-2010 and data of APBD realization period 2007-2010 budget year. Descriptive evaluation results indicate the budgeting system are still traditional, lack of transparency, lack of regulatory apparatus resources and lack of the statutory rules to be adopted by all regions regardless of local conditions. The result of CBS from period 2007-2009 in a horizontal way shows the highest positive budget allocation increase in 2008-2009 amounted 40 percent relative to the ratio of 1.40. Vertically, balanced fund is the largest source of local revenue, it has 74 percentage of total revenues, on the other hand, the largest budget allocation for operating expenditure is equal to 70 percent of total regional spending allocations. The result of expenditure budget analysis shows the expenditure absorption during the years of research is still below 90 percent. It indicates that local government can not manage the budget efficiently. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , Carolis Marcus Laim and , Prof. Dr. Abdul Halim, M.B.A. (2012) EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA DI KABUPATEN KEPULAUAN ARU TAHUN 2007/2008-2009/2010. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56087 |
| spellingShingle | ETD , Carolis Marcus Laim , Prof. Dr. Abdul Halim, M.B.A. EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA DI KABUPATEN KEPULAUAN ARU TAHUN 2007/2008-2009/2010 |
| title | EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA
DI KABUPATEN KEPULAUAN ARU
TAHUN 2007/2008-2009/2010 |
| title_full | EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA
DI KABUPATEN KEPULAUAN ARU
TAHUN 2007/2008-2009/2010 |
| title_fullStr | EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA
DI KABUPATEN KEPULAUAN ARU
TAHUN 2007/2008-2009/2010 |
| title_full_unstemmed | EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA
DI KABUPATEN KEPULAUAN ARU
TAHUN 2007/2008-2009/2010 |
| title_short | EVALUASI PERENCANAAN DAN PELAKSANAAN ANGGARAN BELANJA
DI KABUPATEN KEPULAUAN ARU
TAHUN 2007/2008-2009/2010 |
| title_sort | evaluasi perencanaan dan pelaksanaan anggaran belanja di kabupaten kepulauan aru tahun 2007 2008 2009 2010 |
| topic | ETD |
| work_keys_str_mv | AT carolismarcuslaim evaluasiperencanaandanpelaksanaananggaranbelanjadikabupatenkepulauanarutahun2007200820092010 AT profdrabdulhalimmba evaluasiperencanaandanpelaksanaananggaranbelanjadikabupatenkepulauanarutahun2007200820092010 |