EVALUASI PELAKSANAAN ANGGARAN BELANJA BARANG DAN JASA PADA MASA PANDEMI COVID-19 DI KOTA KUPANG

Bin, Klementinus Heriyadi (2022) EVALUASI PELAKSANAAN ANGGARAN BELANJA BARANG DAN JASA PADA MASA PANDEMI COVID-19 DI KOTA KUPANG. Diploma thesis, Institut Pemerintahan Dalam Negeri.

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RINGKASAN SKRIPSI_KLEMENTINUS HERIYADI BIN_29.1313_EVALUASI PELAKSANAAN ANGGARAN BELANJA BARANG DAN JASA PADA MASA PANDEMI COVID-19 DI KOTA KUPANG.pdf

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Abstract

ABSTRACT Problem Statement/Background: The realization of the Kupang City Goods and Services Expenditure Budget for the last four years has never reached one hundred percent due to several factors, including low budget absorption in the first semester and the procurement of goods and or services that failed or were not achieved. Purpose: This research was conducted to determine the implementation of the procurement of goods and services, evaluate the implementation of the budget for goods and services that have reached an efficient and effective economy, the inhibiting factors for the implementation of the goods and services budget as well as the efforts made to overcome existing obstacles so that the implementation of the budget can be maximized. Method: The research method used is descriptive qualitative with an inductive approach. Determination of the informants used is a purposive sampling technique. Then, data analysis was carried out through data reduction, data presentation and conclusion drawing. Data collection techniques were carried out by interview, observation, and documentation. Result: The results obtained that the implementation of the budget for goods and services in Kupang City is quite good but has not been implemented optimally. Conclusion: Economically, the implementation of the budget for goods and services in Kupang City reaches a percentage of eighty-seven percent, efficiency reaches eighty-seven percent and effectiveness reaches eighty percent. In addition, there are inhibiting factors, namely the Covid-19 pandemic that has little effect on the implementation of the goods and services budget; Fear of the apparatus when involved in legal problems in procurement; Inadequate quality of human resources involved in the procurement of goods and services; The number of qualified employees, staff and or employees is very small in the field of procurement of goods and services. The efforts made are in the form of developing procurement applications through e-Pr; Conduct socialization and training regarding correct procedures and the scope of main tasks and functions in the procurement of goods and services; Improving the quality of human resources by means of training, courses, training and technical guidance regarding the procurement of goods and services; Bring in several qualified experts in the field of procurement of goods and services. The author suggests that the Kupang City government implement the e-Pr application in the implementation of the goods and services budget as well as hold socialization, technical guidance, training, courses and non-formal training related to the procurement of goods and services so that the implementation of the goods and services budget can be carried out optimally. Keywords: Budget Execution Evaluation, Goods and Services Expenditure, Economical Efficient and Effective. ABSTRAK Permasalahan/Latar belakang: Realisasi Anggaran Belanja Barang dan Jasa Kota Kupang selama empat tahun terakhir belum pernah mencapai seratus persen yang disebabkan beberapa faktor yaitu diantaranya penyerapan anggaran yang rendah di semester pertama dan adanya pengadaan barang dan atau jasa yang gagal atau tidak tercapai. Tujuan: Penelitian ini dilakukan untuk mengetahui evaluasi pelaksanaan pengadaan barang dan jasa, mengevaluasi pelaksanaan anggaran belanja barang dan jasa telah mencapai ekonomis efisien dan efektif, faktor penghambat evaluasi pelaksanaan anggaran belanja barang dan jasa serta upaya yang dilakukan dalam mengatasi hambatan yang ada sehingga evaluasi pelaksanaan anggaran bisa menjadi maksimal. Metode: Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan induktif. Penentuan infroman yang digunakan ialah teknik purposive sampling. Kemudian, analisis data dilakukan melalui reduksi data, penyajian data dan penarikan kesimpulan. Teknik pengumpulan data yang dilakukan dengan wawancara, observasi, dan dokumentasi. Hasil/Temuan: Hasil penelitian yang diperoleh bahwa setelah dievaluasi pelaksanaan anggaran belanja barang dan jasa di Kota Kupang sudah cukup bagus namun belum dilaksanakan secara maksimal. Kesimpulan: Secara ekonomis evaluasi pelaksanaan anggaran belanja barang dan jasa di Kota Kupang mencapai persentase delapan puluh tujuh persen, efisiensi mencapai delapan puluh tujuh persen dan efektifitas mencapai persentase delapan puluh persen. Selain itu terdapat faktor penghambat yaitu Pandemi covid-19 sedikit berpengaruh dalam evaluasi pelaksanaan anggaran belanja barang dan jasa; Ketakutan aparatur ketika terlibat dalam permasalahan hukum dalam pengadaan; Kualitas SDM kurang memadai yang terlibat dalam pengadaan barang dan jasa; Kuantitas pegawai, staf dan atau karyawan yang mumpuni sangat sedikit dalam bidang pengadaan barang dan jasa. Adapun upaya yang dilakukan berupa pengembangan aplikasi pengadaan melalui e-Pr; Mengadakan sosialisasi dan pelatihan mengenai prosedur yang benar serta ruang lingkup tupoksi dalam pengadaan barang dan jasa; Peningkatan kualitas SDM dengan cara pelatihan, kursus, diklat dan bimtek mengenai pengadaan barang dan jasa; Mendatangkan beberapa tenaga ahli yang mumpuni dalam bidang pengadaan barang dan jasa. Penulis menyarankan agar pemerintah Kota Kupang menerapkan aplikasi e-Pr dalam pelaksanaan anggaran belanja barang dan jasa serta mengadakan sosialisasi, bimtek, diklat, kursus dan pelatihan non-formal berkaitan dengan pengadaan barang dan jasa agar evaluasi pelaksanaan anggaran belanja barang dan jasa dapat dilakukan secara maksimal. Kata kunci: Evaluasi Pelaksanaan Anggaran, Belanja Barang dan Jasa, Ekonomis Efisien dan Efektif.

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Goverment Management > Public Finance
Depositing User: Keuangan Publik FMP
Date Deposited: 14 Jul 2022 06:47
Last Modified: 14 Jul 2022 06:47
URI: http://eprints.ipdn.ac.id/id/eprint/11235

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