Strategi Perbaikan Penyerapan Anggaran Belanja Pemerintah Kota Bogor

Abstract

SUMMARY GUSTAWAN RACHMAN. Strategies for Improvement of Government Expenditure Budget Absorption of Bogor City. supervised by Ma’mun Sarma and Dwi Rachmina. The absorption of the Bogor City Government's expenditure budget in recent years has always experienced delays in expenditure budget absorption, where from the data taken from the 2011 to 2018 period, the average SiLPA of the Bogor City Government has always been worse than the average SiLPA of Kabupaten and Kota in the Province. West Java. In addition, data between 2016 and 2018 shows that there is always a delay in the absorption of the expenditure budget and a deviation between the expenditure budget absorption schedule that has been prepared and the actual absorption of the budget. Therefore, this study aims to find the factors causing the delay in the absorption of the Bogor City Government expenditure budget so that a strategy can be formulated to improve the absorption performance of this expenditure budget. Searching for the variables forming the causal factor is done by using primary data sourced from Dinas Kesehatan and Sekretariat Daerah, based on the researcher's work experience when assigned to the Finance Section and the Planning and Reporting Division of Dinas Kesehatan and Goods and Services Procurement Division Sekretariat Daerah Kota Bogor for approximately 10 years of the assignment period and library data search. Exploratory Factor Analysis is used to analyze for underlying factors extracted from the factors forming variables. The search for alternative strategies to improve the performance conditions of Bogor City Government's expenditure budget absorption was carried out using the Analytic Hierarchy Process method. The results of the analysis found five main factors causing delays in the absorption of expenditure budget for the City of Bogor, namely factors in budget planning activities, factors in government regulation and bureaucracy, factors of work conditions, factors influencing financial activities and disbursement of the Government expenditure budget, and human resources of the state civil apparatus (ASN). Based on the results of the Analytic Hierarchy Process, it shows that of the five leading sectors of the Regional Apparatus that play a role as key leaders in improving the performance of expenditure budget absorption is the Regional Secretariat. The main obstacle in improving expenditure budget absorption is internal and external intervention. The main strategy to correct delays in spending is to improve the quality of budget planning and procurement of service goods.

Keywords: Absorption, Expenditure Budget, Factor, Strategy, EFA, AHP