Alokasi belanja pada Dinas Pendapatan Kabupaten Merangin Provinsi Jambi Tahun 2003 (Penerapan Model SAB)

MARANTIKA, Mohd. Romy, Dr. M. Masykur Wiratmo, MSc

2004 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan untuk mengukur dan menghitung belanja/pengeluaran pada Dinas Pendapatan di Kabupaten Merangin tahun 2003 dengan penerapan model Standar Analisa Belanja. Data yang digunakan berupa data sekunder yang bersumber dari unit kerja Dinas Pendapatan Kabupaten Merangin untuk Tahun Anggaran 2003. Alat analisis yang digunakan mengikuti formula yang dikembangkan Pusat Studi Ekonomi dan Kebijakan Publik UGM meliputi Standar Analisa Belanja Mikro tiaptiap aktivitas, keseluruhan kebutuhan belanja, proporsi Belanja Administrasi Umum, Belanja Operasi dan Pemeliharaan serta Belanja Modal. Setelah dilakukan analisis, besarnya kebutuhan belanja berdasarkan aktivitas kerja, maka dapat diketahui besarnya kebutuhan belanja pada masing-masing sub unit kerja pada Dinas Pendapatan Kabupaten Merangin. Bagian Tata Usaha sebesar Rp388.930.445, Sub Dinas Program Rp419.661.116, Sub Dinas Pendataan dan Penetapan sebesar Rp358.950.429, Sub Dinas Penagihan sebesar Rp455.403.946 dan Sub Dinas Pajak, Retribusi, Pendapatan Lain-lain dan Bagi Hasil Pendapatan sebesar Rp468.816.462. Kebutuhan belanja Dinas Pendapatan Kabupaten Merangin dengan penerapan model Standar Analisa Belanja Mikro sebesar Rp2.091.762.398 lebih kecil dari kebutuhan belanja dengan menggunakan pendekatan tradisional sebesar Rp3.683.403.017 terdapat overfinancing sebesar Rp1.591.640.619 dengan perincian sebagai berikut: Belanja Pegawai sebesar Rp743.860.017 terdapat underfinancing sebesar Rp40.000.000, Belanja Barang dan Jasa sebesar Rp482.311.563 terdapat overfinancing sebesar Rp518.924.437, Belanja Pemeliharaan sebesar Rp123.245.500 terdapat overfinancing sebesar Rp36.254.500, Belanja Perjalanan Dinas sebesar Rp109.304.500 terdapat overfinancing sebesar Rp15.695.500 dan Belanja Lain-lain sebesar Rp633.040.818 terdapat overfinancing sebesar Rp1.060.766.182. Alokasi belanja pada Dinas Pendapatan termasuk dalam kelompok Belanja Aparatur, di mana kebutuhan belanja sebesar Rp2.836.412.398 dialokasikan untuk Belanja Administrasi Umum sebesar Rp1.116.743.518 atau 39,37 % dan Belanja Operasi dan Pemeliharaan sebesar Rp975.018.880 atau sebesar 34,38 % serta Belanja Modal sebesar Rp744.650.000 atau 26,25 % dari total belanja pada Dinas Pendapatan Kabupaten Merangin.

This study was aimed to measure and calculate the expenditure on Revenue Department of Regency Merangin in 2003 with the applying model the Standard Spending Assesment. Data used in this study was secondary data steming from Revenue Department of Regency Merangin for the Year of Budget 2003. Analyzer used follow the formula developed by a Economic Study Center and Public Policy UGM cover the standard spending assesment micro for activity, calculating all the needs of common expenditure budget, proportion of general administration expenditure, operational and maintenance expenditure, and also capital expenditure. The result are, level of expenditure requirement of pursuant to activity work, knowable hence the level of expenditure requirement of each unit sub work on Revenue Department of Regency Merangin. Shares Arrange the Effort Rp388,930,445, Sub On duty Program Rp419,661,116, Sub On duty Data and Stipulating Rp358,950,429, Sub On duty Addiction Rp455,403,946 and Sub On Duty taxes, Retribution, The Others Revenue and Sharing Holder of Revenue Rp468,816,462. Expenditure on Revenue Department of Regency Merangin with the applying model the Standard Spending Assesment Micro Rp2,091,762,398 smaller than Expenditure requirement by using traditional approach Rp3,683,403,017 there are overfinancing Rp1,591,640,619 with the following detail: Officer Expenditure Rp743,860,017 there are underfinancing Rp40,000,000, Expenditure of Goods and Service Rp482,311,563 there are overfinancing Rp518,924,437, Maintenance Expenditure Rp123,245,500 there are overfinancing Rp36,254,500, Tour Of Duty Expenditure Rp109,304,500 there are overfinancing Rp15,695,500 and Others Expenditure Rp633,040,818 there are overfinancing Rp1,060,766,182. Expenditure allocation on Revenue Department is included in group of Expenditure Aparatur, where Expenditure requirement Rp2,836,412,398 allocation for the Expenditure of General Administration Rp1,116,743,518 or 39,37 % and operational and maintenance expenditure Rp975,018,880 or 34,38 % and also Capital Expenditure Rp744,650,000 or 26,25 % from totalizeing expenditure on Revenue Department of Regency Merangin.

Kata Kunci : Dispenda,Alokasi Belanja,Model SAB