| dc.description.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 | id |
