IMPLEMENTASI KEBIJAKAN PENYERAPAN ANGGARAN BELANJA SATUAN KERJA KEMENTERIAN/LEMBAGA TAHUN ANGGARAN 2015 DI WILAYAH PEMBAYARAN KANTOR PELAYANAN PERBENDAHARAAN NEGARA CIREBON

Authors

  • Abdul Gofur Universitas Swadaya Gunung Jati

DOI:

https://doi.org/10.33603/reformasi.v2i1.1453

Abstract

This study discusses the Budget Implementation Task Force Absorption Ministry / Agency for Fiscal Year 2015 Payment region Cirebon State Treasury Office. A phenomenon that occurs showing less optimal absorption and tends to increase the budget by the end of 2015. The aim of this study is to evaluate the implementation of the policy and determine the level of budget absorption delay in work units and its contributing factors. This research is a descriptive qualitative study using in-depth interviews with sources of officers satker satker who have high levels of expenditure in the third quarter of 2015 reached 70% of the budget satker and resource persons from the clerk KPPN Cirebon and compare with the source documents. The results of this study concluded 41.97% working unit of the state ministries / agencies in the area KPPN Cirebon delayed absorption of the budget in fiscal year 2015.

References

Arikunto, Suharsimi, 2010, Prosedur Penelitian : Suatu Pendekatan Praktik, Rineka Cipta, Jakarta

Bastian, Indra, 2010, Sistem Akuntansi Sektor Publik, Salemba Empat, Jakarta

Chalid, Hamid, 2010. Reformasi Birokrasi Peta Masalah dan Alternatif Solusi, Jakarta : Masyarakat Transparansi Indonesia

Creswell, John W, 2014, Research Design Pendekatan Kualitatif, Kuantitaif, dan Mixed Edisi Ketiga, alih bahasa oleh Fawaid, Pustaka Pelajar, Yogyakarta

Dwiyanto, Agus, 2010, Mewujudkan Good Governance Melalui Pelayanan Publik, Gadjah Mada University Press, Yogyakarta

________, 2010, Reformasi Aparatur Negara Ditinjau Kembali, Gava Media, Jogjakarta

Erwan Agus Purwanto, Dyah Ratih Sulistyastuti, 2012, Implementasi Kebijakan Publik, Gava Media, Jogjakarta

Indihono D, 2013, Kebijakan Publik Berbasis Dinamic Policy Analisys, Gava Media, Jogjakarta

Islamy, M. Irfan, 2013, Prinsip-prinsip Perumusan Kebijakan Negara, Bumi Aksasara, Jakarta

Madjid, Noor Cholis, 2012, Pengujian dan Pembayaran Tagihan Belanja Negara, Pusat Pendidikan dan Pelatihan Anggaran dan Perbendaharaan, Jakarta

Mardiasmo, 2011, Akuntansi Sektor Publik. Penerbit ANDI, Yogyakarta

Moleong, Lexy J, 2015, Metodologi Peneltitian Kualitatif, Remaja Rosdakarya, Bandung

Musgrave, Richard A. dan Musgrave, Peggy B. 1984. Public Finance in Theory and Practice. Mc. Graw Hill: Kogakusha

Pasolong, Harbani, 2013, Teori Administrasi Publik, Alfabeta, Bandung.

Pramusinto, Agus, 2014, Mozaik Kebijakan Publik di Indonesia, IGPA, Jogjakarta

Raco, J.R, 2010, Metode Penelitian Kualitatif Jenis, Karakteristik dan Keunggulannya, Grasindo, Jakarta

Rahayu, Ani Sri, 2011, Pengantar Kebijakan Fiskal, Jakarta, Bumi Aksara

Rai, I Gusti Agung, 2008, Audit Kinerja pada Sektor Publik, Salemba Empat, Jakarta

Rosnidah, Ida, 2015, Keuangan Negara dan Daerah, Deepublish, Yogyakarta

Santosa, Pandji, 2012, Administrasi Publik Teori dan Aplikasi Good Governance, PT. Refika Aditama, Bandung

Siagian, Sondang, 2014, Administrasi Pembangunan Konsep, Dimensi dan Starteginya, Bumi Aksara, Jakarta

Soeradi, 2014, Pengelolaan Keuangan Negara di Era Otonomi Daerah, Graha Ilmu, Yogyakarta

Sugiyono, 2015, Metode Penelitian Kuantitatif Kualitatf dan R & D, Alfabeta, Bandung.

________, 2015, Memahami Penelitian Kualitatif, Alfabeta, Bandung

Suharto, Edi, 2012, Analisis Kebijakan Publik, Penerbit Alfabeta, Bandung

Tangkilisan, Hessel Nogi S, 2014, Manajemen Publik, Grasindo, Jakarta

The Liang Gie, 2010, Ensiklopedi Administrasi, PT. Gunung Agung. Jakarta.

T. Keban, Yeremias, 2014, Enam Dimensi Strategis Administrasi Publik: Konsep, Teori dan Isu. Edisi Ketiga. Penerbit Gava media, Yogyakarta

Wahab, Solichin Abdul, 2014, Analisis Kebijaksanaan : Dari Formulasi ke Implementasi Kebijaksaan Negara, Bumi Aksara, Jakarta

Wibawa, Samodra, 2010, Administrasi Negara Isu-Isu Kontemporer, Graha Ilmu, Yogyakarta

Winarno, Budi, 2014, Kebijakan Publik Teori, Proses dan Studi Kasus, Edisi Revisi, CAPS, Yogyakarta

Downloads

Published

2017-03-20

Issue

Vol. 2 No. 1 (2017)

Section

Artikel

License

The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Jurnal REFORMASI, Sekolah Pascasarjana Ilmu Administrasi. Universitas Swadaya Gunung Jati as publisher of the journal. Copyright encompasses rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms, and any other similar reproductions, as well as translations. 

Jurnal REFORMASI, Universitas Swadaya Gunung Jati and the Editors make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in Jurnal REFORMASI are the sole responsibility of their respective authors and advertisers.