EVALUASI KINERJA PELAKSANAAN ANGGARAN PASCAPENERAPAN SISTEM PENERIMAAN NEGARA SECARA ELEKTRONIK PADA KANTOR IMIGRASI KELAS I YOGYAKARTA

Ridwan Lobubun, Mahfud Sholihin, M.Acc., Ph.D

2016 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk mengetahui kinerja pelaksanaan anggaran Kantor Imigrasi Kelas I Yogyakarta pascapenerapan sistem penerimaan negara secara elektronik, dan faktor-faktor yang memengaruhi kinerja tersebut. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Perhitungan kinerja dilakukan pada aspek implementasi (penyerapan anggaran, konsistensi perencanaan-implementasi, efisiensi, dan keluaran) dan aspek manfaat, serta mengonfirmasi aspek konteks. Teknik pengumpulan data dilakukan melalui dokumentasi dan wawancara. Nilai kinerja pada aspek implementasi dan aspek manfaat dihitung dengan menganalisis varian atas perencanaan dan realisasi sesuai dokumen anggaran dan pelayanan keimigrasian. Selanjutnya dilakukan wawancara terkait pencapaian kinerja dan faktor-faktor yang memengaruhinya. Teknik analisis data wawancara terdiri dari transkripsi hasil wawancara, coding, penyajian laporan kualitatif, dan pemaknaan data. Hasil perhitungan menunjukan bahwa nilai kinerja keseluruhan pada Kantor Imigrasi Kelas I Yogyakarta selama tahun 2014-2015 tergolong sangat baik. Namun, nilai kinerja dari aspek implementasi (seperti indikator penyerapan anggaran dan konsistensi perencanaan-implementasi) khususnya pengelolaan sumber dana dari Penerimaan Negara Bukan Pajak (PNBP) tergolong kurang baik. Sementara itu, meski nilai kinerja aspek manfaat atas pelayanan keimigrasian tergolong sangat baik, namun masih terdapat beberapa keluhan dari pemohon. Faktor-faktor yang memengaruhi kinerja Kantor Imigrasi Kelas I Yogyakarta yaitu: regulasi, kebijakan pusat (top down), Sumber Daya Manusia, dan sarana pelayanan keimigrasian.

This study is to determine the performance of budget implementation of Class I Immigration Office of Yogyakarta after the application of the electronically-operated revenue system, and the factors that affect the performance. This study used a qualitative descriptive method with a case study approach. Performance calculation was carried out on aspects of implementation (budget absorption, consistency of the implementation of plan, efficiency, and output) and, aspects of benefits, and also confirmed the aspect of context. Data was collected through documents and interviews. Performance scores on the implementation aspects and the aspects of benefits were calculated by analyzing the variance of the planning and the realization according to the budget documents and the immigration services. Further interviews were conducted regarding the performance and the factors that influence it. Data analysis techniques through interviews consisted of interview transcripts, coding, presentation of qualitative reports, and data interpretation. The calculation shows that the value of the overall performance of the Class I Immigration Office Yogyakarta during the years of 2014-2015 falls within an excellent category. However, the value of the performance aspects of implementation (such as indicators of budget absorption and consistency), particularly the management of resources from the Non-tax State Revenues (PNBP) is classified as less good. Meanwhile, although the value of the performance aspects of the benefits of immigration services is in an excellent condition, but there are still some complaints from the applicants. Factors that affect the performance of Class I Immigration Office of Yogyakarta are regulation, policy of the state (top down), human resources, and the immigration service facilities.

Kata Kunci : kinerja, anggaran, PNBP, rupiah murni, pelayanan keimigrasian