Sarma, Mamun
Departemen Manajemen, Fakultas Ekonomi dan Manajemen Institut Pertanian Bogor

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STRATEGI PENINGKATAN KUALITAS BELANJA DAERAH PROVINSI BANTEN Satria, Yuki; Juanda, Bambang; Sarma, Mamun
Jurnal Manajemen Pembangunan Daerah Vol 10 (2018): Edisi Khusus "Tatakelola Keuangan dan Investasi Daerah"
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jurnal mpd.10.-.%p

Abstract

The study aims to formulate an appropriate strategy for the Government of Banten Province in improving the quality of local expenditure. The study is conducted on the expenditure quality in Banten and then, continued to formulate the appropriate strategy for it. There are 12 indicators expenditures which are used. Expenditure discipline of allocation, the accuracy of the target in distributing grant and social financial support, the accuracy of schedule in determining APBD, the accuracy of schedule in realizing revenue and expenditure, the effectiveness and efficiency of expenditure accountability, transparency of local government financial report and BPK opinion on it. Data collection is done by distributing questioners, document analysis, and interviews. The results show that expenditure had been disciplined priority program, the allocation of capital expenditure is still low, the allocation of personnel expenditure is good, the grant and the social financial support had not reached target yet, there was still APBD which was determined unpunctually, unpunctually expenditure realization. The expenditure was not effective and efficient, there was still unaccountable, accountability has been transparency and BPK opinions has not good. The strategy to be implemented for this case is the increasing commitment of all sides to increase the expenditure quality of Banten Province region.Keywords: Strategy, Banten Province, Quality Of Spending, APBDPenelitian ini bertujuan untuk merumuskan strategi yang tepat bagi Pemerintah Provinsi Banten  dalam  meningkatkan kualitas belanja daerah.  Kajian dilakukan terhadap kondisi kualitas belanja dan dilanjutkan dengan penyusunan strategi. Ada 12 Indikator kualitas belanja yaitu disiplin belanja terhadap program prioritas, ketepatan alokasi belanja modal dan belanja pegawai, ketepatan sasaran pemberian hibah dan bansos, waktu penetapan APBD, realisasi pendapatan dan belanja, efektifitas dan efisiens, akuntabilitas, transparansi dan opini BPK. Pengumpulan data dilakukan dengan penyebaran kuesioner, analisis dokumen dan wawancara. Hasil penelitian yaitu belanja sudah disiplin dengan program prioritas, alokasi belanja modal masih rendah, alokasi belanja pegawai sudah baik, hibah dan bansos belum tepat sasaran, APBD belum tepat waktu, realisasi pendapatan tepat waktu, realisasi belanja belum tepat waktu, belanja belum efisien dan efektif, belanja belum semua dapat pertanggungjawaban, pertanggungawaban sudah transparan dan opini BPK belum baik. Strategi untuk diimplementasikan yaitu peningkatan komitmen seluruh pihak dalam rangka peningkatan kualitas belanja daerah Provinsi Banten.Kata Kunci : Strategi, Provinsi Banten, Kualitas Belanja, APBD
STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN KEPULAUAN ANAMBAS Hakim, Mukhtar; Sarma, Mamun; Harianto, Harianto
Jurnal Manajemen Pembangunan Daerah Vol 10, No 1 (2018)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jurnal mpd.10.1.%p

Abstract

ABSTRACTRealization of Local Revenue (PAD) Anambas Islands Regency fluctuates through years, even tends to decline. The main problems faced in achieving the PAD target are due to (1) exploration of potential sources of regional income which is not optimal; (2) limitation of good quality of government’servant resources; (3) working culture of the servant in carrying out public services which is not optimal yet; (4) inadequate supporting facilities and infrastructures; (5) development of information systems in local financial management which is not optimal. The general objective of this research was to formulate strategies to increase PAD in Anambas Islands Regency. The study was conducted in Anambas Islands District on divisons and agencies which directly related to PAD. Primary data were obtained from direct interview, while secondary data were obtained from reports and documents from various related agencies. Data were analyzed by analysis of effectiveness ratio, efficiency ratio and regional independence ratio. The results of this study are (1) the effectiveness of regional income of Anambas Islands Regency during 2011-2015 fluctuated and the efficiency of PAD in Anambas Islands Regency tended to increase, (2) The ratio of regional independence was still low, (3) The main strategy implemented in the Anambas Islands Regency in order to increase PAD was an improvement in the management of regional income by optimizing the potential of PAD.Keyword    : Local Revenue  (PAD), Effectiveness, Efficiency, Independence, Strategy to Increase ABSTRAKRealisasi PAD Kabupaten Kepulauan Anambas dari tahun ke tahun mengalami fluktuasi, bahkan cendrung mengalami penurunan. Permasalahan utama yang dihadapi dalam mencapai target PAD disebabkan oleh (1) Belum optimalnya penggalian potensi sumber-sumber penerimaan daerah; (2) Masih terbatasnya Sumberdaya Aparatur Pemerintah yang berkualitas; (3) Belum optimalnya budaya kerja aparatur dalam melaksanakan pelayanan publik; (4) Sarana dan Prasarana penunjang yang kurang memadai; (5) Belum optimalnya pengembangan sistem informasi dalam pengelolaaan keuangan daerah.  Tujuan umum dari penelitian ini adalah untuk merumuskan strategi peningkatan PAD di Kabupaten Kepulauan Anambas. Tempat kajian dilakukan di Kabupaten Kepulauan Anambas pada Dinas dan instansi yang berkaitan langsung dengan PAD. Data primer diperoleh dari wawancara langsung, sedangkan data sekunder diperoleh dari laporan dan dokumen yang didapat dari berbagai instansi terkait. Data dianalisis dengan analisis rasio efekivitas, rasio efisiensi dan rasio kemandirian daerah. Hasil yang didapat dari kajian ini (1) Efektivitas PAD Kabupaten Kepulauan Anambas selama tahun 2011-2015 berfluktuasi dan efisiensi PAD Kabupaten Kepulauan Anambas cenderung membaik, (2) Rasio kemandirian daerah masih rendah, (3) Strategi prioritas utama yang di terapkan di Kabupaten Kepulauan Anambas untuk meningkatkan PAD adalah peningkatan dalam pengelolaan pendapatan daerah dengan mengoptimalkan potensi PADKata kunci : Pendapatan Asli Daerah (PAD), Efektivitas, Efisiensi, Kemandirian, Strategi Peningkatan