Yumanthia, Kristina (2022) EFEKTIVITAS PELAKSANAAN ANGGARAN DAERAH MELALUI SISTEM TRANSAKSI NON TUNAI GUNA MENCAPAI GOOD GOVERNANCE DI KOTA PALANGKARAYA. Diploma thesis, INSTITUT PEMERINTAHAN DALAM NEGERI.
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Abstract
ABSTRACT Problem (GAP): The author focuses on the problem of the non-optimal implementation of non-cash transactions as a whole in the implementation of regional budgets. Purpose: The purpose of this study was to determine how much effectiveness the implementation of the regional budget through non�cash transactions was. Methods: This study uses a descriptive qualitative research method with an inductive approach. Researchers use descriptive qualitative research methods with an inductive approach so that researchers can analyze and describe the research phenomenon of researchers completely and coherently based on the facts obtained so that researchers can draw meaningful research conclusions. In this study, researchers collect data by conducting interviews (interviews), observations (observation), and documentation (taking notes). While the data analysis techniques used are data reduction, data presentation and conclusion drawing. Results/Findings: The results of the author's research show that it has been carried out effectively in accordance with the guidelines. Inhibiting factors include 1). Problems with laws and regulations and the limitations of the legal umbrella. 2). Infrastructure problems and other non-technical constraints. 3). Lack of human resources and ASN understanding of non-cash transactions. Conclusion: The procedure for implementing non�cash transactions in the implementation of the Palangkaraya City government budget at the Palangkaraya City BPKAD is considered effective and has been implemented in stages based on the circular letter of the Minister of Home Affairs regarding non-cash transactions. Keywords: non-cash transactions, budget execution, regional spending, good governance ABSTRAK Permasalahan (GAP): Penulis berfokus pada masalah belum optimalnya penerapan transaksi non tunai secara menyeluruh pada pelaksanaan anggaran daerah. Tujuan: Tujuan penelitian ini adalah untuk mengetahui seberapa besar efektivitas pelaksanaan anggaran daerah melalui transaksi non tunai. Metode: Penelitian ini menggunakan metode penelitian kualitatif deskriptif dengan pendekatan induktif. Peneliti menggunakan metode penelitian kualitatif deskriptif dengan pendekatan induktif agar peneliti dapat menganalisis dan menggambarkan fenomena penelitian peneliti dengan lengkap dan runtut berdasarkan fakta-fakta yang didapatkan sehingga peneliti dapat menarik kesimpulan penelitian yang bermakna. Dalam penelitian ini, peneliti menghimpun data dengan melakukan wawancara (interview), observasi (observation), dan dokumentasi (taking notes). Sedangkan teknik analisis data yang digunakan yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil/Temuan: Hasil penelitian penulis menunjukan bahwa sudah dijalankan secara efektiv sesuai dengan panduan. Faktor penghambat meliputi 1). Masalah peraturan perundang – undangan dan keterbatasan payung hukum. 2). Masalah infrastruktur dan kendala non teknis lainnya. 3). Minimnya sumber daya manusia dan pemahan ASN tentang transaksi non tunai. Kesimpulan: Prosedur penerpan stransaksi non tunai dalam pelaksanaan anggaran pemerintahan Koata Palangkaraya pada BPKAD Kota Palangkaraya dinilai sudah efektif dan telah diterapkan secara bertahap berdasarkan surat edaran Mendagri tentan transaksi non tunai. Kata Kunci : Transaksi non tunai, pelaksanaan anggaran, belanja daerah, good governance
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 13 Jun 2022 06:37 |
| Last Modified: | 13 Jun 2022 06:37 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/8555 |
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