Analisis belanja Dinas Pertanian dan Kehewanan Kota Yogyakarta

SUKIDI, Prof.Dr. Abdul Halim, MBA

2005 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk mengevaluasi anggaran belanja Dinas Pertanian dan Kehewanan Kota Yogyakarta Tahun 2004 yang meliputi belanja aparatur daerah dan belanja pelayanan publik dengan kelompok belanja masingmasing, dan mengukur efisiensi belanja per kegiatan yang sudah terlaksana di Dinas Pertanian dan Kehewanan Kota Yogyakarta Tahun 2004. Hasil penelitian menunjukan bahwa semua belanja dimasukan ke dalam bagian belanja pelayanan publik. Hasil penelitian menunjukan bahwa proporsi belanja administrasi umum, belanja operasi dan pemeliharaan, belanja modal, belanja bagi hasil dan bantuan keuangan, dan belanja tidak tersangka terhadap total belanja, yang lebih tinggi adalah belanja administrasi umum, karena belanja ini berisi obyek belanja pegawai/personalia yang merupakan proporsi terbesar yang terdiri atas rincian obyek belanja gaji dan tunjangan pegawai, biaya perawatan, biaya upah pegawai harian lepas dan insentif. Hasil penelitian dalam mengukur efisiensi belanja per kegiatan yang sudah terlaksana, maka Dinas Pertanian dan Kehewanan Kota Yogyakarta termasuk kriteria efisien karena realisasi sampai dengan triwulan ketiga mencapai 73,87% dengan tingkat pencapaian output sesuai dengan yang diprogramkan sampai dengan triwulan ketiga.

This research aimed to evaluate the budget of Animalism and Agriculture Service of Yogyakarta City year 2004 on the cost of the regional employee and the cost of the public service with their own cost groups, and measure the cost efficiency per activity that had been carried out in the Animalism and Agriculture Service of Yogyakarta City year 2004. The result of the research showed that all of the into the apart of the cost of the public service. The result of the research showed that the cost of the general administration, the cost of operation and preservation, the capital cost, the cost of the income share ang the financial support, and the accidential cost to the cost of the public service in the Animalism and Agriculture Service of Yogyakarta City, the cost of the general administration was higher for the costs proportion of the cost of public service, becauce the cost of the general administration was higgest proportion. It was included the salary cost of object spesification and employee allowance, the cost of care, overhead and insentive. The result of the research on measuring the cost efficiency per activity that had done for Animalism and Agriculture Service of Yogyakarta City included in the criteria of efficient. It was shown that teh realization the third trimester reached 73,87% with the output degree according to the programmed untill the third trimester.

Kata Kunci : Anggaran Belanja Daerah,Pelayanan Publik, The cost of the regional employee, and the cost of the public service.