Abstract
This study aims to analyze for factors that cause delays in the absorption of the Bogor City Government's expenditure budget so that a strategy can be formulated to improve the performance of this budget absorption. Searching for variables forming the causal factors is done by direct observation and library data search. Exploratory Factor Analysis (EFA) is used to look for underlying factors extracted from the factors forming variables. The search for alternative strategies to improve performance of budget absorption was carried out using the Analytic Hierarchy Process (AHP). The EFA analysis found five main factors causing delays in the absorption of budget expenditure, namely factor in budget planning activities, factor in government regulation and bureaucracy, factor of work conditions, factor influencing financial activities and disbursement of the Government budget, and human resources of the state civil apparatus (ASN). AHP analysis shows that of the five leading sectors of the Regional Apparatus that play a role as key leaders in improving the performance of budget absorption is Sekretariat Daerah. The main obstacle in improving budget absorption is internal and external intervention. The main strategy to correct delays in spending is to improve quality of budget planning and procurement of service goods.
Highlights
This study aims to analyze for factors that cause delays in the absorption of the Bogor City Government's expenditure budget so that a strategy can be formulated to improve the performance of this budget absorption
Searching for variables forming the causal factors is done by direct observation and library data search
Exploratory Factor Analysis (EFA) is used to look for underlying factors extracted from the factors forming variables
Summary
Sumber : Kementerian Keuangan Republik Indonesia (2020) Gambar 1. Perbandingan capaian penyerapan anggaran belanja Kota Bogor dan total Provinsi. Jawa Barat Kedua, jika anggaran dan realisasi di-breakdown menjadi pencairan bulan ke bulan, dari data tahun 2016 sampai dengan 2018, akan nampak gambaran kinerja penyerapan anggaran belanja Pemerintah Kota Bogor yang selalu lebih lambat dari jadwal yang sudah disusun. Sumber: [TEPRA] Tim Evaluasi dan Pengawasan Realisasi Anggaran (2018) Gambar 2. Gap penyerapan anggaran antara rencana dan realisasi Tahun 2016, 2017 dan 2018 pada
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
More From: JURNAL MANAJEMEN AGRIBISNIS (Journal Of Agribusiness Management)
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.