IRMAYANTI, SISKA (2018) EVALUASI PENERAPAN ANGGARAN BERBASIS KINERJA DAN TATA KELOLA KEUANGAN TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KECAMATAN KOJA JAKARTA UTARA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui penerapan anggaran berbasis kinerja, dan tata kelola keuangan pada kinerja keuangan di salah satu lembaga pemerintah daerah yaitu Kecamatan Koja Jakarta Utara. Penelitian ini menggunakan penelitian kualitatif deskriptif. Data yang digunakan pada penelitian ini adalah data primer dan sekunder. Teknik pengumpulan data primernya melalui wawancara kepada tiga responden yaitu kepala camat, staff keuangan, dan staff program & anggaran dan teknik pengumpulan data sekundernya yaitu berupa laporan monitoring surat pertanggungjawaban dan dokumen pelaksanaan anggaran SKPD, dokumentasi berupa recorder wawancara dan bukti foto wawancara. Hasil penelitiannya yaitu (1) Anggaran yang digunakan Kecamatan Koja adalah sudah berbasis kinerja, anggaran berbasis kinerja yang diterapkan di kecamatan koja sudah baik karena dalam penerapannya, kecamatan koja telah mengikuti prinsip�prinsip anggaran berbasis kinerja yang berfokus pada pencapaian hasil kerja (2) Sumber dana utama kecamatan koja adalah berasal dari APBD (anggaran pendapatan dan belanja daerah) yang kemudian sumber dana tersebut dikelola sesuai dengan perundang�undangan seluruh kegiatan pengelolaan keuangan dilaksanakan pada pejabat teknis yaitu KPA, PPTK, dan bendahara yang kemudian dipantau penggunaannya, diawasi, dimonitoring lalu dilaporkan (3) Kecamatan koja dalam menilai kinerja keuangan yaitu melalui monitoring dan evaluasi penetapan target SPS (serapan perkiraan sendiri) lalu kemudian realisasi perjadwal setiap bulan, seluruh kegiatan berawal dari rembuk warga. Jadi kinerja keuangan di kecamatan koja sudah sangat terkendali dengan baik karena sudah dimonitoring langsung dengan menentukan target SPS tersebut Kata Kunci : Anggaran Berbasis Kinerja, Tata Kelola Keuangan dan Kinerja Keuangan This study aims to determine the implementation of performance-based budgeting, and financial governance on financial performance in one of the local government institutions namely North Jakarta Koja Subdistrict. This research uses descriptive qualitative research. The data used in this study are primary and secondary data. Primary data collection techniques through interviews to three respondents namely head of sub-district, finance staff, and program & budget staff and secondary data collection techniques that are in the form of monitoring reports of letters of accountability and budget execution documents SKPD, documentation in the form of an interview recorder and photo interview evidence. The results of the research are (1) The budget used by Koja Sub-district is already performance-based, performance-based budget applied in Koja sub�district is good because in its application, sub-district coja have follow performance budgetary principles that focus on achievement of work result the main fund of Koja sub-district is derived from APBD (revenue and expenditure budget) which then the source of fund is managed in accordance with the legislation of all financial management activities carried out on technical officials ie KPA, PPTK, and treasurer which then monitored its use, supervised, monitored ago (3) Koja subdistrict in assessing the financial performance is through monitoring and evaluation of SPS target setting (absorption estimation itself) and then the realization of the scheduled every month, all activities started from the public consultation. So the financial performance in Koja sub-district is very well controlled because it has been monitored directly by determining the SPS target. Kata Kunci : Performance Based Budgeting, financial governance dan Financial Performance
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 13 Apr 2022 06:55 | ||||||||
| Last Modified: | 13 Apr 2022 06:55 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/7514 |
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