ANALISIS SiLPA DAN DAYA SERAP ANGGARAN PADA PERHITUNGAN APBD KABUPATEN KEPULAUAN MENTAWAI, 2010-2012

This research about to analyzes the SiLPA to absorption budget on the calculation of Mentawai Islands regency of period 2010-2012. This study aims to: (1) determine priority variables cause of the remainder over the budget calculations (SiLPA) in Mentawai Islands, (2) determine priority variables ca...

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Bibliographic Details
Main Authors: , CHRISTOPER SAMALOISA, , Dr. Akhmad Makhfatih, M.A.
Format: Theses and Dissertations NonPeerReviewed
Published: [Yogyakarta] : Universitas Gadjah Mada 2014
Subjects:
ETD
Online Access:https://repository.ugm.ac.id/134417/
http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=76690
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Summary:This research about to analyzes the SiLPA to absorption budget on the calculation of Mentawai Islands regency of period 2010-2012. This study aims to: (1) determine priority variables cause of the remainder over the budget calculations (SiLPA) in Mentawai Islands, (2) determine priority variables cause of the SiLPA to absorption budget by using Importance Performance Analysis (IPA) method. Data used in the research is primary data and secondary data. Primary data obtained from questionnaires, while secondary data obtained from literature, internet, and other literature. Data analysis using descriptive analysis and Importance Performance Analysis (IPA) with using data processing software Microsoft Excel 2010 and SPSS version 17.0. The conclutions of this research are (1) the variables that resulted in more residual budged calculations in Mentawai Islands is a poor budget planning, delays in the preparation and approval of the budget, and budget process complicated and more time, (2) the results of IPA analysis can be concludes that poor budget planning has a higher priority value to variables of the remainder over the budget calculations (SiLPA) in Mentawai Islands District by to 82,35 percent, then followed of delays in the preparation and approval of the budget too has a higher priority value by to 94,96 percent, and finally budget process complicated and more time is a factor the rest of the budget calculations (SiLPA) in Mentawai Islands District is the third highest in the amount of 80,67 percent. Keywords: SiLPA, remaining budget, Importance Performance Analysis (IPA), Mentawai Islands