ANALISIS INDIKATOR KINERJA PELAKSANAAN ANGGARAN (IKPA) DI KEMENTERIAN DESA PEMBANGUNAN DAERAH TERTINGGAL DAN TRANSMIGRASITAHUN ANGGARAN2020–2022

DAFFA IRLIAN, . (2024) ANALISIS INDIKATOR KINERJA PELAKSANAAN ANGGARAN (IKPA) DI KEMENTERIAN DESA PEMBANGUNAN DAERAH TERTINGGAL DAN TRANSMIGRASITAHUN ANGGARAN2020–2022. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk menganalisis Indikator Kinerja Pelaksanaan Anggaran (IKPA) Di Kementerian Desa Pembangunan Daerah Tertinggal dan Transmigrasi Tahun Anggaran 2020-2022. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Penelitian ini memperoleh data primer yang bersumber dari hasil tanya jawab semi terstruktur antara peneliti dengan pegawai Kementerian Desa Pembangunan Daerah Tertinggal dan Transmigrasi, dan data sekunder yang merupakan hasil dari IKPA Tahun Anggaran 2020-2022. Berdasarkan hasil penelitian yang telah dilakukan diperoleh kesimpulan bahwa terjadi kenaikan dan penurunan bobot nilai IKPA yang diterima oleh Kementerian Desa Pembangunan Daerah Tertinggal dan Transmigrasi yang mana ditahun Anggaran 2020 mendapat nilai 89.83, nilai tersebut diperoleh dari 13 Indikator masing – masing Indikator ialah Revisi DIPA, Deviasi Halaman III DIPA, Pagu Minus, Data Kontrak, Pengelolaan UP dan TUP, LPJ Bendahara, Dispensasi SPM, Penyerapan Anggaran, Penyelesaian Tagihan, Konfirmasi Capaian Output, Retur SP2D, Renkas, Kesalahan SPM. Permasalahan terbesar yang dihadapi pada tahun tersebut ialah terdapat SPM yang tidak disampaikan tepat waktu, sehingga menyebabkan Indikator Dispensasi SPM mendapat nilai 0. Pada Tahun Anggaran 2021 mendapat nilai 88.50, nilai tersebut diperoleh dari 13 Indikator, masing – masing indikator ialah Revisi DIPA, Deviasi Halaman III DIPA, Pagu Minus, Data Kontrak, Pengelolaan UP dan TUP, LPJ Bendahara, Dispensasi SPM, Penyerapan Anggaran, Penyelesaian Tagihan, Capaian Output, Retur SP2D, Renkas, Kesalahan SPM. Permasalahan terbesar yang dihadapi pada tahun tersebut ialah indikator Penyerapan Anggaran yang tidak maksimal serta Deviasi Halaman III DIPA, hal tersebut disebabkan situasi tak menentu akibat kebijakan saat Pandemi Covid-19. Dan, pada Tahun Anggaran 2022 mendapat nilai 91.87, nilai tersebut diperoleh dari 8 Indikator, masing – masing indikator ialah Revisi DIPA, Deviasi Halaman III DIPA, Penyerapan Anggaran, Belanja Kontraktual, Penyelesaian Tagihan, Pengelolaan UP dan TUP, Dispensasi SPM, Capaian Output: 99,99 Permasalahan terbesar yang dihadapi pada tahun tersebut ialah indikator Deviasi Halaman III DIPA yang mana Rencana Penarikan Dana (RPD) tidak sesuai dengan realisasinya. ***** This research was conducted to analyze the Budget Implementation Performance Indicators (IKPA) in the Ministry of Village Development of Underdeveloped Areas and Resettlement for the Budget Years 2020-2022. This study used a qualitative approach with a descriptive research design. The study obtained primary data from semi-structured interviews between the researcher and employees of the Ministry of Village Development of Underdeveloped Areas and Resettlement, as well as secondary data from the IKPA results for the budget years 2020-2022. Based on the results of the research, it can be concluded that there were increases and decreases in the IKPA scores received by the Ministry of Village Development, Disadvantaged Regions, and Transmigration. In the Fiscal Year 2020, it received a score of 89.83, which was obtained from 13 indicators. Each of these indicators includes DIPA Revisions, Page III DIPA Deviations, Minus Budget, Contract Data, Management of UP and TUP, Treasurer's Accountability Report, SPM Dispensation, Budget Absorption, Bill Settlement, Output Achievement Confirmation, SP2D Returns, Renkas, and SPM Errors. The biggest issue faced that year was the late submission of SPMs, which resulted in the SPM Dispensation indicator receiving a score of 0. In the Fiscal Year 2021, it received a score of 88.50, obtained from 13 indicators, which are DIPA Revisions, Page III DIPA Deviations, Minus Budget, Contract Data, Management of UP and TUP, Treasurer's Accountability Report, SPM Dispensation, Budget Absorption, Bill Settlement, Output Achievement, SP2D Returns, Renkas, and SPM Errors. The main problems faced that year were suboptimal Budget Absorption and Page III DIPA Deviations due to the uncertain situation resulting from policies during the COVID-19 pandemic. In the Fiscal Year 2022, it received a score of 91.87, derived from 8 indicators: DIPA Revisions, Page III DIPA Deviations, Budget Absorption, Contractual Expenditures, Bill Settlement, Management of UP and TUP, SPM Dispensation, and Output Achievement: 99.99. The biggest issue faced that year was the Page III DIPA Deviation indicator where the Fund Withdrawal Plan did not match its realization.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Petrolis Nusa Perdana, M.Acc, Ak. ; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA, CPSAK
Subjects:	Ilmu Sosial > Asuransi Ilmu Sosial > Keuangan Negara
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Daffa Irlian .
Date Deposited:	12 Aug 2024 23:37
Last Modified:	12 Aug 2024 23:37
URI:	http://repository.unj.ac.id/id/eprint/49818

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