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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| Main Authors: | , |
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| 格式: | Theses and Dissertations NonPeerReviewed |
| 出版: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| 主題: | |
| 在線閱讀: | 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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| 總結: | 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 |
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