CD Tesis
Analisis Penyerapan Anggaran Pada Satuan Kerja Perangkat Daerah : Studi Kasus Penyerapan Anggaran Pada Dinas Perumahan Pemukiman Dan Cipta Karya Ta.2014-2018
Local governments have an important role in facilitating local financial
management in carrying out the duties to provide public services. Related to this,
the low budget absorption is still a major problem that must be corrected. This
issue has an implication to the achievement of government benefits because the
funds allocated cannot be used optimally. This study aims to analyze the
implementation of budget supervision in the Department of Housing and Human
Settlement of Pekanbaru City in 2014-2018 by the Inspectorate of the Department
of Housing and Human Settlement of Pekanbaru City in. 2014-2018. In addition,
this study also aims to determine what factors that are hampering the absorption
of the budget in the Department of Housing and Human Settlement of Pekanbaru
City in 2014-2018. The type of research used in this study is a qualitative
descriptive study with informant selection techniques using purposive techniques.
This study uses data collection techniques with the Indepth Interview method,
participatory observation and documentation so that primary and secondary data
will be obtained.
The results of this study shows that there are three factors that affect the
absorption of the budget at the Department of Housing and Settlements of the
Pekanbaru City after using data analysis techniques. The dominant factors are
policy, administration, and human resources, supply money, and procurement
documents, factors have an impact on lowering budgets absorption at the
beginning of the year and consequently caused budget accumulation at the end of
the year.
Keyword : budget absorption, Department of Housing and Human Settlement,
execution
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