Pengaruh Dokumen Perencanaan Dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran Pada Dinas Pekerjaan Umum Kabupaten Bone Bolango
DOI:
https://doi.org/10.32662/gaj.v1i2.388Keywords:
Planning Document, Human Resource Competence, Budget AbsorptionAbstract
The problem of budget absorption at the Public Works Department of Bone Bolango Regency is still relatively low. Because in the implementation programs tend to accumulate at the end of the year, this is caused by a plan that is not conceptualized well and less competent human resources in terms of good service field of work done. So that, impact on the implementation and results are not maximal.
The study aims to determine how the influence of planning dokuments and competence of human resources on the absorption of the budget at the Department of Public Works Bone Bolango Regency. The resultd showed that the planning dokuments and competence of human resources have a positive and significant impact on the budget absorption, either partially or simultaneously.
The result of determination coefficient test shows that the absorption of existing budget at the Public Works Department of Bone Bolango Regency is influenced by the variable of planning document and human resource competence of 43,3% and the rest 56,7% influenced by other variable not examined in this research, between Other administrative records, procurement documents, and inventory money.
References
Arif Bachtiar dkk, 2009. Akuntansi Pemerintahan. Jakarta: PT Indeks.
Agoes, Sukrisno. 2004. Pengantar Akuntansi Sektor Publik dan Auditing.
Jakarta: Fakultas Ekonomi Universitas Indonesia.
Anggraini, dkk ,2010. Anggaran Berbasis Kinerja Penyusunan Apbd Secara Komprehensif. UPP STIM YPKN. Yogyakarta
Baswir, Revrisond. 2005. Akuntansi Pemerintahan Indonesia. Jogjakarta : BPFE
Bastian, Indra. 2009. Akuntansi Sektor Publik di Indonesia. Yogyakarta : BPFE
Darise, Nurlan. 2009. Pengelolaan Keuangan Daerah. Jakarta : Penerbit PT. Indeks
Elfarini, 2007. Sistem Akuntansi Sektor Publik. Jakarta :Salemba Empat.
Ghozali, I. 2002. Aplikasi Analisis Multivariat dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Halim Abdul, 2008. Akuntansi Keuangan Daerah: Salemba Empat, Jakarta,
Herliansyah, 2006. Akuntansi Pemerintah. Jakarta : Penerbit PT. Tarsito.
IKAPI, A. 2013. Standar Akuntansi Pemerintahan. Bandung: Fokus Media.
Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi.
Mursyidi, 2009. â€Akuntansi Pemerintah di Indonesia,†PT Refika Aditama, Bandung.
Mulyadi, 2008. Akuntansi Pemerintah di Indonesia. Bandung : PT Refika Aditama.
Nawawi. 2005. Perencanaan SDM untuk Organisasi Profit yang Kompetitif. Yogyakarta: GM University Press.
Nordiawan, 2007. Akuntansi Sector Public. Penerbit salemba empat. Jakarta.
Peraturan Pemerintah Nomor 58 Tahun 2005 tentang Pengelolaan Keuangan Negara.
Peraturan Pemerintah No. 71 Tahun 2010 tentang Standar Akuntansi
Pemerintahan (SAP).
Peraturan Menteri Dalam negeri Nomor 13 Tahun 2006 Permendagri Nomor 21 Tahun 2011 tentang Pedoman Pengelolaan Keuangan Daerah.
Peraturan Presiden Nomor 54 Tahun 2010 tentang Pengadaan Barang/Jasa Pemerintah. Jakarta : Sekretariat Kabinet.
Rahmat, 2011. Akuntansi Pemerintahan. Bandung; Pustaka Setia.
Rohman, Abdul. 2011. Jenis-jenis Anggaran. Palembang: Universitas Sriwijaya.
Sabeni, 2008. Jurnal dan Penerimaan Kas.
Sasongko, Catur; Safrida Rumondang, 2010. Anggaran. Salemba Empat: Jakarta
Sujarweni, 2014. SPSS Untuk Penelitian. Yogyakarta : Penerbit Pustaka Baru Press.
Sugiyono. 2008. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabeta.
Sugiyanto. 2010. Perkembangan Daya Serap Anggaran di Lingkungan Kemhan, Focus Group Discussion, Jakarta.
Sutrisno, E. 2014. Manajemen Sumber Daya Manusia. Jakarta: Kencana.
Tanjung, Abdul Hafiz, 2012. Akuntansi Pemerintahan Daerah Berbasis Akrual. Bandung : ALFABETA.
Undang-Undang Nomor 17 Tahun 2003 Tentang Keuangan Negara.
Undang-Undang Nomor 1 tahun 2004 Tentang Perbendaharaan Negara.
Undang-undang Nomor 17 Tahun 2003 Tentang Penyusunan Rencana Kerja Dan Anggaran Kementrian Negara/Lembaga.
Undang-Undang Nomor 25 Tahun 2004 Tentang Sistem Perencanaan Pembangunan Nasional.
Undang-Undang Nomor 32 Tahun 2004 Tentang Pemerintahan Daerah.
Downloads
Published
How to Cite
Issue
Section
License
In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:
1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.
2. Gorontalo Accounting Journal maintain the publishing rights of the published articles.Â
Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.
Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)
2.png){kind=icon}
