ANALISIS IRWEEMIENTASI MEBIJBKAN DANA ALOKASI JCHUSUS @AK) DP DINAS PENDIDIKAN PEMVDA D-AN OEAKRAGA PERTEMNTAH KOTA MUPANG
The title of this study is the Implementation of Specific Fund Allocation (SFA) Policy in Office of Education, Youth and Sport, Municipal Government of Kupang. Purposes of the study are to compare between the Allocation of SFA in Local Budget and its realization, evaluate the role of SFA in Human De...
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| Main Authors: | , |
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| 格式: | Theses and Dissertations NonPeerReviewed |
| 出版: |
[Yogyakarta] : Universitas Gadjah Mada
2011
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| 主題: | |
| 在線閱讀: | https://repository.ugm.ac.id/89030/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51216 |
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| 總結: | The title of this study is the Implementation of Specific Fund Allocation
(SFA) Policy in Office of Education, Youth and Sport, Municipal Government of
Kupang. Purposes of the study are to compare between the Allocation of SFA in
Local Budget and its realization, evaluate the role of SFA in Human Development
Index, and identify factors leading problems in the implementation of SFA.
Descriptive qualitative method was used in the study with a multiple linear
regression as an analysis technique. The study used primary and secondary data
collected by using questionnaire and interview techniques.
Result of the study indicates that the SFA policy could not be implemented
effectively yet. In view of the SFA regulation aspect, a significant effect of the
implementation of SFA policy was that all the regulations were issued by Central
Government and no regulation at a local level was used as a reference for SFA. In
view of funding aspect, most funding sources were fiom National Budget, where
despite the increased number of fund, it was not sufficient, so fund fiom General
Fund Allocation (GFA) should be allocated for equilibrium. In view of inspection
aspect, the process was weak both int
emally where local inspection board did not perform its function well and
externally where the Finance Inspection Board of the Republic of Indonesia just
done inspection once during the implementation of SFA policy. Finally, in view
of responsibility aspect, the implementation was not in accordance with the
existing mechanism.
Result of the study indicates also that the implementation of SFA policy
was one of the efforts of improving its effectiveness and in practice it successfully
achieved the objective. The implementation of SFA policy was influenced by four
variables, namely, regulation, funding, inspection, and responsibility. Although all
the variables tended to retard the successful implementation, it is still possible to
be successful if improvement is done, mainly in relation to the aspects of specific
activities funded by the SFA. |
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