Basri, A Rezki Fauzia (2022) ANALISIS STANDAR BELANJA DI ORGANISASI PERANGKAT DAERAH KABUPATEN BULUKUMBA (Fokus Pada Pola Perilaku Belanja). Diploma thesis, INSTITUT PEMERINTAHAN DALAM NEGERI.
|
Text
9 RINGKASAN SKRIPSI REZKI.pdf Download (261kB) | Preview |
Abstract
Expenditure standard analysis (ASB) is a component that must be developed by each local government to be used as a reference in measuring performance and preparing the budget. Purpose: Bulukumba Regency has issued Regent Regulation No. 48 of 2020 concerning ASB, so regional officials are required to refer to the regulations to prepare RKA-SKPD to make it easier for the budget team to verify. Method: This study uses a descriptive qualitative research method with inductive. data collection techniques in the form of interviews, and documentation. By doing this research, it is hoped that regional government organizations (OPD) will use ASB in determining the budget in accordance with the shopping behavior pattern approach that uses Ritonga theory, namely ASB is determined using an intuitive approach, engineering analysis, and analysis of past spending data. Result/findings: The results of the research that have been carried out show that in compiling ASB in Bulukumba Regency OPD which is focused on spending behavior patterns, namely preparing decision letters, budgets, and work contracts, it has gone well, because it is in accordance with physical ASB and non-physical ASB. as well as input and output indicators have also been realized by 100%. the same is true of past spending approaches which are not much different from the budget and realization in the previous year. Conclusion:The BPKD and the Bulukumba Regency Bappeda are expected to be able to maintain and continue the policies and steps that have been taken to prepare the budget according to the expenditure analysis approach as indicators contained in the pattern of spending behavior. keywords: expenditure standard analyst, expenditure behavior pattern
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 10 Jun 2022 07:39 |
| Last Modified: | 10 Jun 2022 07:39 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/8376 |
Actions (login required)
 |
View Item |
