EVALUASI PERCEPATAN PENYERAPAN ANGGARAN KEMENTERIAN DAN LEMBAGA
##plugins.themes.bootstrap3.article.main##
Abstract
Government efforts to increase the people's welfare depend on the budget implementation. Currently, budgeting system has led to a performance-based budgeting in which the allocation should be based on the generated output.
Effective implementation of the budget can be seen from the realization of the optimal absorption of the budget in order to accelerate economic growth. This paper analyzes the conditions and problems related to the absorption of the budget of the line ministries/agency. The methodology of this research used a qualitative descriptive analysis of the expenditure data realization of line ministries/agency and by regulatory review. This paper identifies three main factors that cause bottleneck of the absorption factor which area budget planning, bureaucratic factors, especially the mechanisms of administration and procurement as well as cultural factors, especially the budget discipline. This paper recommends a mechanism to improve planning and budgeting at the line ministries/agency, simplifying the procurement mechanism and the administrative mechanisms of the budget, and budget discipline. It is very important to do in order to optimalize the use of state budget for promoting economic growth to improve the welfare of the Indonesian people
##plugins.themes.bootstrap3.article.details##
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- The journal allow the authors to hold the copyright without restrictions and allow the authors to retain publishing rights without restrictions.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
References
Bank Dunia, 2007, Kajian Pengeluaran Publik Indonesia,
ht tp://s i t e r e s our c e s .wo r ldb ank . o r g/
INT INDONE S IA/Re s o u r c e s / 2 2 6 2 7 1 -
/PERFBAB5-Infrastruktur.pdf
Direktorat Jenderal Anggaran, Kementerian
Keuangan, 2011, Data Pokok Indikator Ekonomi dan
Perkembangan APBN, Jakarta.
Republik Indonesia, Nota Keuangan dan Anggaran
Pendapatan dan Belanja Negara Tahun
Anggaran 2011.
Republik Indonesia, Nota Keuangan dan Anggaran
Pendapatan dan Belanja Negara Tahun
Anggaran 2012.
Republik Indonesia, Peraturan Presiden Nomor 54
Tahun 2010 tentang Pengadaan Barang dan Jasa
Pemerintah.
R e p u b l i k I n d o n e s i a , P e r a t u r a n Di r j e n
Perbendaharaan Nomor 66 Tahun 2005 tentang
Mekanisme Pelaksanaan Pembayaran atas
Beban Anggaran Pendapatan dan Belanja
Negara.
Republik Indonesia, Undang-Undang No. 27 Tahun
tentang MPR, DPR, DPD dan DPRD 2009.
Republik Indonesia, Undang-Undang No. 41 Tahun
tentang Perlindungan Lahan Pangan
Berkelanjutan.
Republik Indonesia, Undang-Undang No. 17 Tahun
tentang Keuangan Negara.
Republik Indonesia, Undang-Undang No. 1 Tahun
tentang Perbendaharaan Negara.
Republik Indonesia, Undang-Undang No. 15 Tahun
tentang Pemeriksaan Pengelolaan dan
Pertanggungjawaban Keuangan Negara.
Republik Indonesia, Undang-Undang No. 25 Tahun
tentang Sistem Perencanaan Pembangunan
Nasional.
Republik Indonesia, Undang-Undang No. 10 Tahun
tentang Anggaran Pendapatan dan Belanja
Negara tahun 2011.
Republik Indonesia, Peraturan Pemerintah No. 20
Tahun 2005 tentang Perencanaan Pembangunan
Nasional.
Republik Indonesia, Peraturan Presiden RI No. 52
Tahun 2010 tentang Pengadaan Barang dan Jasa
Pemerintah.