Haningrum, Anisa Candrayani Adi and Dr. Alfi Haris Wanto, S.AP.,M.AP.,MMG and Drs. Sukanto, MS. (2022) Implementasi Kebijakan Program e-Budgeting di Wilayah Kabupaten Malang (Studi Pada Badan Keuangan dan Aset Daerah Kabupaten Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
E-budgeting merupakan sistem penyusunan anggaran yang didalamnya termasuk aplikasi program komputer berbasis web untuk memfasilitasi proses penyusunan APBD (Anggaran Pendapatan dan Belanja Daerah), Revisi, dan PAK (Perubahan Anggaran Kegiatan) Pemerintah Kabupaten Malang. Proses perencanaan dan penganggaran yang terintegrasi dalam sebuah sistem e- budgeting saling terpadu dan berkaitan serta dilakukan secara sistem berbasis teknologi informasi, sehingga prosesnya berlangsung transparan dan dapat mengurangi potensi penyelewengan anggaran karena segala sesuatunya tercatat secara sistem dan tidak dapat diubah-ubah tanpa melalui proses otorisasi sistem. Tujuan dari penelitian ini: (1) mengetahui, mendeskripsikan, dan menganalisis implementasi kebijakan program e-budgeting pada pemerintah Kabupaten Malang, (2) mengetahui dan menganalisis faktor pendukung dan penghambat dari implementasi e-budgeting. Hasil penelitian ini memberikan fakta bahwa implementasi e-budgeting pada pemerintah Kabupaten Malang layak untuk dilanjutkan dan dikembangkan karena kebijakan dan ketegasan pimpinan dalam implemetasi e-budgeting membuat batasan dalam penggunaan sistem e-budgeting untuk pengusulan anggaran, sehingga dapat mengurangi penyelewengan anggaran.
English Abstract
E-budgeting is a budgeting system which includes a web-based computer program application to facilitate the process of preparing the Regional Budget (APBD), Revision, and PAK (Change of Activity Budget) of Malang Regency Government. The planning and budgeting process that is integrated in an e- budgeting system is integrated and interconnected and carried out in an information technology-based system, so that the process is transparent and can reduce the potential for budget misuse because everything is recorded in a system manner and cannot be changed without going through an authorization process. system. The objectives of this research are: (1) to know, to describe, and to analyze the implementation of e-budgeting program policies in the Malang Regency government, (2) to know and analyze the supporting and inhibiting factors of the implementation of e-budgeting. The results of this study provide the fact that the implementation of e- budgeting in the Malang Regency government is feasible to be continued and developed because the policies and assertiveness of the leadership in implementing e-budgeting create limits in the use of the e-budgeting system for budget proposals, so as to reduce budget misuse.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522030034 |
| Uncontrolled Keywords: | IMPLEMENTASI, KEBIJAKAN, E-BUDGETING, IMPLEMENTATION, POLICY, E-BUDGETING. |
| Subjects: | 300 Social sciences > 351 Public administration |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara |
| Depositing User: | Zainul Mustofa |
| Date Deposited: | 21 Sep 2022 06:56 |
| Last Modified: | 21 Sep 2022 06:56 |
| URI: | http://repository.ub.ac.id/id/eprint/194540 |
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Text (DALAM MASA EMBARGO)
Anisa Candrayani Adi Haningrum.pdf Restricted to Registered users only until 31 December 2024. Download (3MB) |
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