Penerapan ASB atas alokasi belanja kegiatan bimbingan atau pelatihan teknis di Pemerintah Kota Dumai tahun 2007

ZULFIKAR, Prof.Dr. Abdul Halim, MBA.,Akt

2007 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan untuk menghitung dan membuat model ASB pada kegiatan Bimbingan/Pelatihan Teknis Pemerintah Kota Dumai. Hal-hal yang dimaksud yaitu; penentuan total biaya dari biaya tetap dan variabel sehingga diketahui kebutuhan anggaran yang wajar sesuai dengan beban kerja pada tiap unit kerja dan ASB untuk mencapai nilai-nilai kewajaran sampai kepada tingkat alokasi obyek belanja pada kegiatan tersebut sehingga mampu meningkatkan kinerja keuangan Pemkot Dumai. Data yang digunakan berupa data sekunder yang bersumber dari Dokumen Anggaran Satuan Kerja kegiatan bimbingan/pelatihan teknis Pemerintah Kota Dumai T.A. 2004-2005. Alat analisis yang digunakan adalah formula yang dikembangkan oleh KKD – PPE UGM yaitu; formula perhitungan belanja total, batasan alokasi obyek belanja yang merupakan proporsi dari obyek belanja terhadap total belanja suatu kegiatan. Hasil penelitian mendapatkan model ASB kegiatan bimbingan/pelatihan teknis yang menghasilkan nilai rata-rata, batas bawah dan batas atas masingmasing obyek belanja yaitu belanja honorarium nilai rata-rata 15,26%, batas bawah 10,14%, batas atas 20,38%, belanja material 15,54%, 6,87%, 24,22%, belanja bahan habis pakai 1,94%, 0,83%, 3,05%, belanja jasa pihak ketiga 31,37%, 17,91%, 44,83%, belanja cetak dan penggandaan 7,50%, 3,79%, 11,21%, belanja sewa 6,33%, 3,34%, 9,33%, belanja makan dan minum 16,84%, 12,46%, 21,22%, dan belanja perjalanan dinas 5,21%, 2,16%, 8,25%. Untuk jumlah peserta dan hari memiliki masing-masing nilai rata-rata batas bawah dan atas adalah 43, 27 dan 60 orang dan 9, 4, dan 15 hari. Berdasarkan kebutuhan kewajaran belanja dari nilai total belanja pada 20 aktivitas kegiatan terdapat 14 kegiatan yang mengalami overfinancing dan sisanya 6 kegiatan mengalami underfinancing. Hasil perbandingan pada proporsi alokasi obyek belanja mendapati rata-rata yang mengalami overfinancing dan underfinancing yang paling tinggi adalah belanja jasa pihak ketiga yakni sebesar 31,69% dan 12,73%, sementara untuk obyek belanja yang sering muncul terjadi under/overfinancing belanja honorarium dan belanja material yang sama-sama paling sering muncul yakni 13 kali

This research is intended to calculate and to make model of expenditure standard analysis in the activity of technical guidance/training in the city government of Dumai. This includes determination of total expenses from fixed and variable cost in order to find out reasonable budget in accordance with the working load of each working unit and ASB to achieve reasonable values to the level of the allocation of expenditure object in the activity to improve financial performance of the City Government of Dumai. The employed data are secondary data from Working Unit Budgetary Document of tke technical guidance/training activity in the City Government of Dumai of the budget year 2004-2005. The analysis instrument is the formula developed by KKD – PPE UGM, namely total expenditure calculation, limits of expenditure object allocation as the porportion of the expenditure object to total expenditure of an activity. The proportion is divided into 3 (three) types namely average value, upper limit, and lower limit that are presented in the form of percentage, and the value of cost driver as the factor triggering cost/expenditure of an activity. The research obtains ASB model of the technical guidance/training resulted in average value, lower limit and upper limit of each expenditure objects namely the average value of honorarium expenditure of 15.26%, lower limit 10.14%, upper limit 20.38%, material expenditure 15,54%, 6,87%, 24.22%, usable material expenditure 1.94%, 0.83%, 3.05%, services expenditure of third party 31.37%, 17.91%, 44.83%, printing and copying expenditure 7.50%, 3.79%, 11.21%, rental expenditure 6.33%, 3.34%, 9.33%, food and beverage expenditure 16.84%, 12.46%, 21.22% and official travel expenditure 5.21%, 2.16%, 8.25%. As for number of participants and number of days each has average value, lower and upper limit values are 43, 27 and 60 persons and 9, 4, 15 days respectively. Based on the need for expenditure reasonable of total value of the expenditure for 20 activities, there are 14 activities experiencing overfinancing and the other 6 activities experience underfinancing. The proportion of expenditure object allocation result in average highest overfinancing ang underfinancing namely for the third services expenditure as much as 31.69% and 12.73%. As for expenditure object that often experience under/overfinancing from 20 activities are expenditures for honoraroirum and material that equally exist 13 times

Kata Kunci : Anggaran Kinerja,Belanja Daerah,Analisis Standar Belanja