Skripsi
ANALISIS FAKTOR PENYEBAB RENDAHNYA PENYERAPAN ANGGARAN DI BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN OGAN ILIR TAHUN 2019
Budget absorption at the Regional Financial and Asset Management Agency in 2019 was only able to absorb 74.22% of the budget from 100% of the budgeted amount. This research was conducted to determine the budget absorption process and the factors causing the low budget absorption in 2019 at the Regional Financial and Asset Management Agency of Ogan Ilir Regency. This research uses institutional theory with a concept from Hasni & Basukianto, namely factors that influence budget absorption including planning factors, disbursement of funds, human resources, information technology, procurement of goods and services and regulations. The research method used is qualitative. Data collection techniques consist of interviews and documentation. The results of this research show that the factors causing low budget absorption in the Regional Financial and Asset Management Agency of Ogan Ilir Regency in 2019 are inappropriate planning factors, limited network connections in work units and difficulty determining HPS because the bid price is smaller than the HPS causing residual budget not absorbed. The suggestion from this research is that the Regional Financial and Asset Management Agency should prepare more appropriate planning, increase network access, and conduct a market survey or research first before determining the HPS so that the budgeted amount can be allocated properly. Keywords: Budget absorption, planning factors, disbursement of funds, human resources, information technology, procurement of goods and services and regulations
Inventory Code | Barcode | Call Number | Location | Status |
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2307006376 | T130362 | T1303622023 | Central Library (Referens) | Available but not for loan - Not for Loan |
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