Skripsi
AKUNTABILITAS ANGGARAN TUNJANGAN PROFESI DAN TUNJANGAN TRANSPORTASI PENGHULU DI KANTOR KEMENTERIAN AGAMA KABUPATEN OGAN ILIR TAHUN 2019
This study aims to reveal the accountability of the budget for professional allowances and transportation allowances for the penghulu at the Office of the Ministry of Religion of Ogan Ilir Regency in 2019. This research is motivated by the management of professional allowances and transportation allowances for the penghulu originating from non-tax state revenues for marriage fees outside the Office of Religious Affairs arrears at the end of the year so that payments can be made in the next period. The concept used is budget accountability proposed by Schacter consisting of three activities, namely information activities, action activities, and response activities. The method in this study is a qualitative method. Data collection techniques were carried out through in-depth interviews and documentation using interactive model data analysis techniques developed by Miles and Huberman. The results showed that the management of professional allowances and transportation allowances for the penghulu was not yet accountable. In information activities, the information has been presented in a relevant, accurate and timely manner, but there are still obstacles and shortcomings. Meanwhile, comprehensive budget accountability has not been implemented because the budget implementation accountability report has been scattered and the 2019 Government Agency Performance Accountability Report has not been prepared. In action activities, the Ministry of Religion Ogan Ilir has awareness of making budget plans but needs more detail, there was a delay in the submission of physical reports from the Office of Religious Affairs, resulting in delays in budget disbursement. In response activities, the Regional Office of the Ministry of Religion of South Sumatra Province previously responded by conducting socialization, directing the filling of e-planning, responding to budget revisions, and conducting monitoring and evaluation. Suggestions in this study are to prepare detailed accountability reports, improve communication with relevant agencies and improve monitoring and evaluation
Inventory Code | Barcode | Call Number | Location | Status |
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2207001743 | T71050 | T710502022 | Central Library (Referens) | Available |
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