Maia, Dirgtama Manuel and Marta, Fitri Yul Dewi (2024) EFEKTIVITAS KINERJA KEUANGAN DALAM REALISASI ANGGARAN PENGELOLAAN SAMPAH DI KOTA KUPANG. Other thesis, IPDN.
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Abstract
Problem Statement/Background (GAP) : This research focuses on the utilization of budget allocations allocated to the Department of Environment and Sanitation, specifically for waste management programs and activities. Purpose : The purpose of this study is to determine the effectiveness of budget utilization allocated to the Department of Environment and Sanitation in implementing waste management programs and activities in Kupang City. Method : This research employs a qualitative descriptive method, analyzing effectiveness ratios according to Mahmudi’s theory. Data collection techniques include documentation, in-depth interviews (with 9 informants), and observations. Result : The findings obtained in this study indicate that the output, including budget planning documents, operational expenses, capital expenditures, and overall financial reports, has been effective. However, the outcomes achieved in waste management programs and activities have not yet reached their maximum potential. Conclusion : The realization of budget expenditures by the Department of Environment and Sanitation in Kupang City can be considered effective based on effectiveness ratio calculations. This is because all budget allocations have been maximized across waste management programs and activities to enhance the entire waste management process. However, based on observations and interviews, the impact of waste management has not yet fully reached its maximum potential. Keywords : Effectiveness, Budget, Realization, Waste Management Permasalahan/Latar Belakang (GAP): penelitian ini berfokus pada penggunaan anggaran belanja yang dialokasikan kepada dinas lingkungan hidup dan kebersihan khususnya pada program/kegiatan pengelolaan sampah. Tujuan : Tujuan dari penelitian ini adalah untuk mengetahui efektivitas pengunaan anggaran belanja yang dialokasikan pada dinas lingkungan hidup dan kebersihan dalam melaksanakan program/kegiataan pengelolaan sampah di Kota Kupang. Metode : penelitian ini menggunakan metode deskriptif kualitatif terhadap rasio efektivitas menurut Teori Mahmudi. Teknik pengumpulan data dilakukan dengan dokumentasi, wawancara mendalam (9 informan), dan observasi. Hasil/Temuan : Temuan yang diperolah penulis dalam penelitian ini yaitu dari output yang dihasilkan berupa dokumen perencanaan anggaran, belanjan operasional, belanja modal, dan laporan keuangan secara keseluruhan sudah efektif namun dari outcome yang diberikan dalam program/kegiatan pengelolaan sampah belum maksimal diperoleh. Kesimpulan : realisasi anggaran belanja dinas lingkungan hidup dan kebersihan Kota Kupang yang dilaksanakan dapat dikatakan sudah efektif sesuai perhitungan rasio efektivitas, hal ini dikarenakan seluruh anggaran belanja sudah dimaksimalkan dalam seluruh program/kegiatan pengelolaan sampah guna meingkatkan seluruh proses pengelolaan sampah. Namun, dari hasil observasi dan wawancara pengelolaan sampah tersebut belum sepenuhnya berdampak maksimal. Kata Kunci : Efektivitas, Anggaran, Realisasi, Pengelolaan Sampah
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 10 Jun 2024 03:33 |
| Last Modified: | 10 Jun 2024 03:33 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/18289 |
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