EFEKTIVITAS PENGENDALIAN TERHADAP PELAKSANAAN ANGGARAN DI INSTITUT PEMERINTAHAN DALAM NEGERI
DOI:
https://doi.org/10.33701/jiwbp.v12i2.2651Keywords:
Control, Evaluation, Budget Implementation., Deviation between Plan and Budget Realization; Fund Withdrawal Plan; Budget Realization; Budget Control; Budget Implementation.Abstract
The implementation of budget at Institute of Home Affairs Governance (IPDN) has not run optimally, in general. One of the problems that arises is the discrepancy between planning and budget realization which results in a buildup of budget execution at the end of the fiscal year. This research used descriptive method along with a qualitative approach. The data collection techniques used by researcher are in the form of interviews, literature study and documentation studies. Researcher uses Nafarin's opinion (2009:20) as an analytical tool related to the effectiveness of controlling the implementation of the budget at IPDN. The results showed that first, budget execution at IPDN in Fiscal Year of 2019 to 2020 was generally not optimal, it can be seen from the many processes for submitting Entries List of Budget Execution revisions and there were deviations between plans and budget realization caused by poor planning, limited human resource competence, and the lack of effective coordination between units/work units inside of the IPDN. Second, the monthly control activities carried out were very effective in optimizing budget execution at IPDN, as it can be seen from the degree of deviation between plans and realization for Fiscal Year of 2021 is getting smaller and budget absorption no longer accumulating at the end of the fiscal year, contractual work can be completed on time, and budget realization at IPDN is increasing. In order to minimize the occurrence of deviations between the withdrawal plans and budget realization, it is necessary to provide rewards and punishments for work units/units while preparing the plans; improving competency for human resources who handle planning and budgeting management; and building good and effective coordination between units/work units, and it is necessary to carry out an inventory of routine contractual works so that the auction process can be accelerated at the beginning of the fiscal year or after the Entries List of Budget Execution auctions are carried out
Keywords: Deviation between Plan and Budget Realization; Fund Withdrawal Plan; Budget Realization; Budget Control; Budget Implementation.
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