Djalil, Elyamarisa (2011) Kinerja Inspektorat Daerah Kabupaten Malang dalam Pengawasan Anggaran Pendapatan Belanja Daerah di Dinas Pendidikan (Studi di Inspektorat Daerah Kabupaten Malang). Magister thesis, Universitas Brawijaya.
Abstract
Otonomi daerah memberi kesempatan dan kemandirian kepada daerah dalam hal pengelolaan sumberdaya yang dimiliki daerah termasuk pengelolaan sumberdaya keuangan. Meskipun pemerintah telah menetapkan dana perimbangan melalui Undang-Undang Nomor 33 Tahun 2004, fakta dilapangan menunjukan bahwa masih sering terjadi penyimpangan, khususnya didalam hal pelaksanaan Anggaran Pendapatan dan Belanja Daerah (APBD). Penelitian ini merupakan penelitian kualitatif melalui observasi, wawancara, dokumentasi. Fokus penelitian adalah: 1. Kinerja Inspektorat Daerah dalam Pengawasan Anggaran Pendapatan Belanja Daerah (APBD) di Dinas PN Kabupaten Malang ditinjau dari aspek PKPT, 2. Faktor-Faktor yang Mempengaruhi Kinerja Inspektorat Daerah dalam Pengawasan Anggaran Pendapatan Belanja Daerah (APBD) di Dinas PN Kabupaten Malang. Metode analisis dilakukan dengan metode interaktif dari Miles dan Huberman (1989). Hasil penelitian menunjukan Kinerja Inspektorat Daerah Kabupaten Malang dalam Pengawasan Pelaksanaan APBD di Dinas PN Kabupaten Malang. Dalam hubunganya dengan kinerja Inspektorat Daerah Kabupaten Malang dalam pengawasan pelaksanaan APBD di Dinas PN Kabupaten Malang, tidak lagi berorientasi pada pengukuran ekonomi semata, tetapi juga pada aspek efisiensi dan efektivitas. Berdasarkan kajian penulis menunjukan bahwa pencapaian kinerja Inspektorat Daerah Kabupaten Malang ditinjau dari segi efisiensi sudah maksimal. Secara umum dukungan input dan output cukup memadai, tetapi bila menilik pencapaian outcome belum maksimal sesuai dengan tugas, pokok, dan fungsi Inspektorat Daerah Kabupaten Malang. Faktor penghambat di dalam menjalankan tugas pokok dan fungsinya, khususnya di dalam melakukan pengawasan terhadap pelaksanaan APBD di Dinas PN Kabupaten Malang adalah: (1) Sumberdaya Manusia baik segi kualitas maupun kuantitas, (2) Budaya kerja (disiplin dan etos kerja yang rendah), (3) kurangnya partisipasi masyarakat, (4) Alokasi anggaran yang kurang konsisten, (5) Lambatnya respon dari entitas yang diperiksa dalam menyelesaikan tindak lanjut hasil pemeriksaan. Faktor pendukung lain yang turut mempengaruhi kinerja Inspektorat dalam pengawasan terhadap pelaksanaan APBD di Dinas Pendidikan Kabupaten Malang adalah: (1) Payung hukum yang turut melindungi dalam menjalankan tugas, (2) Struktur organisasi yang relevan, (3) Sarana pendukung yang memadai, (4) Dukungan kepala daerah yang optimal, (5) Kepercayaan masyarakat.
English Abstract
Regional autonomy and independence gives opportunity to the regions in terms of management resources in the area including the management of financial resources. Although the government has set the balance funds through Act No. 33 of 2004, the facts show that the field is still often distortions, particularly in terms of implementation of the Budget Revenue and Expenditure (APBD). This study is a qualitative research through observation, interviews, documentation, with the focus of research are: 1. Performance of the Regional Inspectorate of the Budget Monitoring Revenue Expenditure (Budget) in the Department of Education Office 2. Factors Affecting the Performance of the Regional Inspectorate of the Budget Monitoring Revenue Expenditure (Budget) in Malang District Education Office. Methods of analysis performed by an interactive method of Miles and Huberman (1989). The results showed Inspectorate Performance Malang Regency in Budget Monitoring in Malang District Education Office. In relation to the performance of the Regional Inspectorate of Malang regency in the supervision of budget (APBD) implementation in Malang District Education Office, no longer oriented economic measures alone, but also on aspects of efficiency and effectiveness. Based on the study the authors showed that the achievement of the performance of the Regional Inspectorate in terms of Malang regency has a maximum efficiency. In general, support the input and output is quite adequate, but if you view the achievement of the outcomes have not been up in accordance with their roles, responsibilities, and functions of the Regional Inspectorate of Malang Regency. Inhibiting factor in carrying out duties and functions, particularly in overseeing the implementation of the budget (APBD) in Malang District Education Office are: (1) Human Resources both in quality and quantity, (2) work culture (discipline and work ethic is low), (3) Lack off community participation, (4) Allocation of budget are less consistent, (5) The rapid changes in the regulation of the central government, (6) The slow response of the entity being examined in the complete follow-up examination results. Other supporting factors that influence the performance of the Inspectorate in supervising the implementation of budgets in Malang District Education Office are: (1) Umbrella laws that help protect the line of duty, (2) The organizational structure that is relevant, (3) adequate supporting facilities, (4 ) Support the head of the optimal region, (5) public trust.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/352.48/DJA/k/041105100 |
| Subjects: | 300 Social sciences > 352 General considerations of public administration > 352.4 Financial administration and budgets |
| Divisions: | S2/S3 > Magister Ilmu Administrasi Publik, Fakultas Ilmu Administrasi |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 07 Dec 2011 10:14 |
| Last Modified: | 07 Dec 2011 10:14 |
| URI: | http://repository.ub.ac.id/id/eprint/156839 |
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