Studi Kasus Fenomena Serapan Anggaran Pada Satuan Kerja Perangkat Daerah

Negara, Perdana Kusuma and Handajani, Lilik and Effendy, Lukman (2018) Studi Kasus Fenomena Serapan Anggaran Pada Satuan Kerja Perangkat Daerah. Jurnal Akuntansi dan investasi / JAI, 19 (1). pp. 76-91. ISSN P-ISSN : 1411-6227 E-ISSN : 2477-488X

[img] Text (Studi Kasus Fenomena Serapan Anggaran Pada Satuan Perangkat Daerah)
Jurnal Nasional Terakreditasi B.6.pdf - Published Version

Download (2MB)
Official URL:


This Study aims to identify factors causing the low absorption budget local government units (SKPD) especially in early year at Biro Umum Setda Provinsi Nusa Tenggara Barat. To get deeply understanding and to find objective of research, this study uses qualitative method namely case study approach. In this study the authors emphasize on the point of view of individuals/actors who have experience in terms of financial management and disbursement of funds, not from the views of the organization. The results of this study provide an illustration that there are three factors affecting the absorption rate of the budget on Biro Umum Setda Provinsi NTB after being identified using data analysis techniques from Miles and Huberman. Those dominant factors are policy, administratition and human resource. These three factors have a strong impact on the budget absorption rate which tends to be low in early year and as a result occur accumulation of budget in the end of the year.

Item Type: Article
Keywords (Kata Kunci): Absorption Budgets; APBD; Biro Umum; Phenomenom
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi
Depositing User: Dr. Lilik Handajani
Date Deposited: 23 Oct 2020 01:59
Last Modified: 23 Oct 2020 01:59

Actions (login required)

View Item View Item