Efektivitas Belanja Langsung Pro-Poor Pemerintah Daerah Daerah Istimewa Yogyakarta terhadap Penurunan Angka Kemiskinan Tahun 2014-2016

ILHAM JUNAIDI, Abdul Halim, Prof., Dr., M.B.A., Ak., CA.

2019 | Tesis | MAGISTER AKUNTANSI

Daerah Istimewa Yogyakarta merupakan salah satu daerah di Indonesia yang memiliki penduduk miskin cukup banyak. Berbagai program pengentasan kemiskinan telah dilaksanakan oleh Pemda DIY. Realisasi jumlah anggaran pro-poor cenderung meningkat setiap tahunnya. Di sisi lain, kondisi menunjukkan bahwa angka kemiskinan belum turun secara signifikan sehingga harus dicari solusinya. Penelitian ini bertujuan untuk mengetahui efektivitas belanja langsung pro-poor Pemda DIY selama tahun 2014 - 2016 serta faktor-faktor yang mempengaruhi tingkat efektivitas belanja langsung pro-poor Pemda DIY tahun 2014-2016 tersebut. Penelitian dilakukan pada Pemda DIY khususnya Bappeda dan DPPKAD serta Satuan Kerja Perangkat Daerah yang melaksanakan kegiatan pro poor. Metode yang digunakan adalah analisis deskriptif. Analisis dilakukan melalui 3 tahapan yaitu pertama dengan menghitung efektivitas kegiatan-kegiatan yang termasuk dalam belanja pro-poor. Kedua, membandingkan capaian efektivitas menggunakan logika rasio Duclos (2009). Langkah terakhir adalah melakukan analisis deskriptif. Hasil penelitian ini yaitu dilihat dari ketercapaian output belanja langsung kegiatan-kegiatan pro-poor yang dilaksanakan oleh SKPD di Pemda DIY, efektivitasnya pada tahun 2014 mencapai 96,09% meningkat menjadi 99,65% pada tahun 2015 dan meningkat lagi menjadi 99,95% pada tahun 2016. Berdasarkan hasil analisis Duclos dapat disimpulkan bahwa pada kurun waktu tahun 2014-2015 kinerja belanja langsung pro-poor Pemda DIY efektif dari sisi capaian output dan efektif dari sisi penurunan angka kemiskinan, sedangkan pada kurun waktu tahun 2015-2016 kinerja belanja langsung pro-poor Pemda DIY efektif dari sisi capaian output namun tidak efektif dari sisi penurunan angka kemiskinan.

Yogyakarta Special Region is one of the provinces in Indonesia which has considerable number of poor population. Various poverty eradication programs have been implemented by DIY Regional Government. The realization of the pro-poor budgeting tends to increase every year. On the other side, conditions indicate that the poverty rate has not been decreased significantly, therefore, solutions need to be found. This research was aimed to discover the effectiveness of pro-poor direct expense of DIY regional government during 2014-2016 as well as the factors that determine the effectiveness of pro-poor direct expense of DIY regional government in those years. The research was conducted in DIY regional government especially Regional Planning Board (Bappeda) and DPPKA as well as the Regional Working Units which perform the pro-poor activities. The method used was a descriptive analysis. The analysis was performed through 3 stages, first by assessing the effectiveness of the activities included in pro-poor expense. The second was comparing the achievement of the effectiveness by applying ratio logic of Duclos (2009). The final step was conducting the descriptive analysis. The results of this research have indicated that seen from the achievement outputs of pro-poor direct expense activities conducted by Regional Working Units in DIY Regional Government, the effectiveness in 2014 which was 96.09% has increased to 99.65% and increased to 99.95% again in 2016. According to the analysis results of Duclos, it can be concluded that during the period of 2014-2015; the performance of pro-poor direct expense of DIY regional government was effective from the perspective output achievement and effective from the perspective of poverty rate reduction, while during the period of 2015-2016: the performance of pro-poor direct expense of DIY regional government was effective from the perspective of output achievement but ineffective from the perspective of poverty rate reduction.

Kata Kunci : kemiskinan, kegiatan, pro-poor, efektivitas.