CD Tesis

Optimalisasi Kinerja Pelaksanaan Anggaran Berdasarkan Indikator Pelaksanaan Anggaran (Ikpa) Pada Kejaksaan Tinggi Riau

---

RITA TRISNA DEWI , 2010241953, Optimizing Budget Implementation Performance Based on Budget Implementation Indicators (IKPA) at the Riau High Prosecutor's Office. With supervisors Ediyanus Herman Halim and Alfiati Silfi.
This research aims to optimize budget implementation performance based on budget implementation indicators (IKPA). Realizing and optimizing quality spending by improving the quality of budget implementation and not just how to spend the budget that has been provided without paying attention to the quality of the budget spending. The problem of low budget absorption and the quality of budget absorption often occurs in budget implementation . The occurrence of mutations causes a minus budget as a result of which the budget is insufficient for activities so budget revisions are carried out. This budget revision could take the form of: revision of more budget and also revision of less budget . The revised budget will then be balanced with the budget at the High Prosecutor's Office or the State Prosecutor's Office and KPPN.
Settlement of bills according to the IKPA indicators is also carried out in terms of addressing the problem of the budget not being absorbed in activities that are not priority to carrying out activities that are in the spotlight in society such as Restorative Justice (RJ) by using certain deviations in achieving output.
This revision can occur several times during the fiscal year Where non-priority budgets (can be shifted) to priority budgets that must be resolved in accordance with the TUSI of the Prosecutor's Office as an institution that plays a role in criminal cases, the Prosecutor's Office also has another role in Civil Law and State Administration as a Lawyer. Settlement of bills according to IKPA indicators is also carried out in order to address the issue of budget not being absorbed in activities.
Based on the Budget Performance Implementation Indicators , namely DIPA revision , deviation page III, absorption budget contractual , settlement billing , UP/TUP management , dispensation , achievements output . Optimization was achieved in the implementation of the budget performance of the Riau High Prosecutor's Office until the third quarter of 2022, with the aggregate IKPA score from Ministries/Institutions having been achieved with a score of 92.88 (on a scale of 100). This reflects that the governance of budget implementation is well maintained and shows the performance of budget implementation at the Riau High Prosecutor's Office. TUSI of the Prosecutor's Office as an institution that plays a role in criminal cases, the Prosecutor's Office also has another role in Civil Law and State Administration as a Prosecutor.







In preparing and presenting financial reports, the presentation of Financial Reports uses the Institution Level Financial Application System (SAKTI) which covers the entire state financial management process from implementation to reporting.


Key words : Performance Optimization , budget implementation, budget implementation indicators (IKPA)

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2010241953

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Manajemen., 2024

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2010241953

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

MANAJEMEN

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Melda

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar