Evaluasi kinerja unit pengelola keuangan Program Pengembangan Kecamatan (UPK-PPK) pada fase Pascaprogram :: Studi kasus pada Kecamatan Simo Kabupaten Boyolali Provinsi Jawa Tengah, 2004

ANDRIYANTA, Gunawan, Drs. A. Budi Purnomo, MA

2005 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan untuk mengetahui kinerja Unit Pengelola Keuangan Kecamatan Simo pada fase pascaprogram. Kinerja diukur dengan melihat tingkat kesehatan, efisiensi dan efektifitas pengelolaan dana bergulir untuk kegiatan ekonomi produktif. Data yang dipergunakan untuk mengukur tingkat efisiensi Unit Pengelola Keuangan Kecamatan Simo laporan keuangan berupa neraca, laporan operasional dan laporan perkembangan perguliran. Data yang dipergunakan untuk mengetahui efektifitas adalah data primer yang diperoleh dengan cara wawancara secara mendalam terhadap nara sumber. Nara sumber terdiri atas Konsultan Manajemen Kabupaten, pengurus UPK dan pemanfaat UPK. Jumlah pemanfaat yang dijadikan responden sebanyak 40 orang berasal dari empat desa, yang dipilih secara acak. Metode analisis untuk mengetahui kesehatan UPK yaitu dengan menghitung nilai indikator kesehatan UPK. Efisiensi dilihat dari rasio biaya operasional terhadap pendapatan operasional (RBOPO). Efektifitas UPK diukur menggunakan analisis deskriptif kualitatif dan statistik sederhana terhadap variabel-variabel : waktu penyaluran dana, keterbukaan pengelolaan dana, pelestarian penggunaan dana, jangkauan sasaran, jangkauan area, keterlibatan wanita, ketepatan penggunaan dengan rencana, kepuasan terhadap pelayanan UPK, tingkat bunga. Dampak kredit terhadap peningkatan pendapatan pemanfaat dianalisis dengan uji beda rata-rata untuk sampel berpasangan. Efisiensi relatif UPK Kecamatan Simo terhadap UPK lain dianalisis dengan Data Envelopment Analysis. Hasil analisis diperoleh bahwa total nilai indikator kesehatan UPK Kecamatan Simo sebesar 76,25%. Hal ini berarti UPK Kecamatan Simo cukup sehat dalam mengelola dana ekonomi produktif. Nilai RBOPO sebesar 56,35% berarti UPK Kecamatan Simo sudah cukup efisien. Secara umum pengelolaan dana bergulir oleh UPK Kecamatan Simo telah efektif, hal ini terlihat pada : ratarata pencairan dana sebesar 27 hari, pengelolaan dana dilakukan secara transparan, tingkat pengembalian pinjaman rata-rata 97,90%, pelayanan UPK telah menjangkau seluruh wilayah RT di Kecamatan Simo, jumlah pemanfaat mencapai 7.160 orang dalam 974 kelompok, keterlibatan wanita mencapai 60%, ketepatan antara usulan dan penggunaan mencapai 100%, tingkat bunga dapat diterima pemanfaat. Dampak pemberian kredit secara nyata mampu meningkatkan pendapatan pemanfaat. Dengan menggunakan input jam kerja pengurus dan modal awal, sedangkan output berupa jumlah dana yang digulirkan, jumlah pemanfaat, jumlah kelompok pemanfaat serta pemupukan modal kegiatan, secara relatif UPK Kecamatan Simo telah efisien dalam menghasilkan output.

This research is objectived to know the work performance of the Financial Management Unit of Simo sub district on the post-program phase. The work performance was measured by looking at the level of health, efficiency and effectiveness of the move fund management for the productive economical activity. The data used to measure the efficiency level of The Financial Management Unit of Simo sub district is the financial report formed by a balance, the operational report and the report of expansion move. Whereas, the data used to know the effectiveness is the primary data that was obtained by the serious interview to resource person. The resource persons consist of Regency Management Consultant, Financial Management Unit user and management. The number of the users whose become respondent are 40 person come from 4 villages, that were randomly chosen. Analysis method to know the level of health is by calculating the health indicator value of the Financial Management Unit, formed by six indicators. Analysis method to know efficiency is by calculating the revenues operational on cost operational ratio. While to measure the effectiveness is by using the qualitative descriptive analysis and simple statistics to variables: the time of fund offering, the open fund management, the continuity of fund usage, the target range, area range, women involvement, an appropriateness between usage and plan, satisfaction to Financial Management Unit service, interest level. The credit impact to the growth of the user income was analyzed by the average difference test to the coupled sample. Relative efficiency of Simo sub district Financial Management Unit to the other Financial Management Unit was analyzed by Data Envelopment Analysis. From the analysis result it was found that the health indicator value of the Financial Management Unit of Simo sub district is 76.25%. It means that the Financial Management Unit of Simo sub district have been enough health. The revenues operational on cost operational ratio is 56,35%, it means FMU of Simo have been enough efficient. Generally the move fund management have been effective, this can be seen at: the average fund liquidity is 27 days, the fund management is transparently done, the average of loan return level is 97.90%, the Financial Management Unit service have reach all of harmonious neighborhood area at Simo sub district, the number of the user is 7,160 persons in 974 groups, the woman involvement is 60%, the appropriateness between suggestion and usage is 100%, the interest level can be accepted by the user. By using the management time work input and the initial capital, whereas the output is the number of fund being moved, the number of user, the number of user group and activity capital development of Simo sub district Financial Management Unit have been relatively efficient in producing output.

Kata Kunci : Program Pengembangan Kecamatan, Kinerja UPK, PPK