ANALISIS ALOKASI ANGGARAN PEMELIHARAAN KENDARAAN DINAS DI KABUPATEN ENDE TAHUN 2008 - 2010

Mayela Wuga, Dr. Soeratno, M.Ec.,

2012 | Tesis | S2 Magister Ek.Pembangunan

Penelitian dengan judul analisis alokasi anggaran pemeliharaan kendaraan dinas di Kabupaten Ende tahun 2008 – 2010 bertujuan untuk menguji pengaruh jumlah nilai aset kendaraan dinas terhadap jumlah alokasi anggaran pemeliharaan kendaraaan dinas, mengetahui tingkat efisiensi dan target alokasi anggaran pemeliharaan kendaraan dinas SKPD dan mengetahui apakah terdapat perbedaan rata-rata alokasi anggaran pemeliharaan kendaraan dinas antara SKPD penghasil PAD dan SKPD bukan penghasil PAD di Kabupaten Ende. Pengujian dilakukan dengan menggunakan analisis regresi data panel, Data Envelopment Analysis (DEA) dan Independent Samples t-test. Hasil pengujian regresi data panel menunjukkan bahwa jumlah nilai aset kendaraan dinas tidak berpengaruh terhadap jumlah anggaran pemeliharaan kendaraan dinas. Hasil tersebut dipengaruhi oleh perubahan jumlah anggaran pemeliharaan kedaraan dinas dimana mengalami penurunan di tahun 2009 dan kembali meningkat di tahun 2010. Penyebab perubahan tersebut adalah adanya pemeliharaan kendaraan dinas secara besar-besaran pada 2 SKPD di tahun 2008 dan kebijakan kepala daerah tentang penertiban penggunaan kendaraan dinas di tahun 2009. Hasil analisis DEA menunjukkan bahwa alokasi anggaran pemeliharaan SKPD rata-rata belum efisien. Perbedaan rata-rata alokasi anggaran pemeliharaan kendaraan dinas antara SKPD penghasil PAD dan SKPD bukan penghasil PAD terjadi di tahun 2009.

This study with a title of Analysis of The Allocation of Budget for Official Vehicle Maintenance in Ende Regency during 2008-2010 aims at examine the effect of the number of office vehicle asset value on the number of the allocation of budget for office vehicle maintenance, at finding out the rate of efficiency and the targeted allocation of budget for office vehicle maintenance of the local Government Working Unit and at finding out whether or not there is difference in the average allocation of budget for office vehicle maintenance between the Local Government Working Units producing Local Income and the Local Government Working Units not producing Local Income in Ende Regency. The examination was done by using the panel data regression analysis, Data Envelopment Analysis (DEA), and Independent Samples t-test. Result of the panel data regression test indicates that the number of office vehicle asset value did not affect the number of budget for office vehicle maintenance. The result was affected by change in the number of budget for office vehicle maintenance, which decreased in 2009 and increased in 2010. The underlying cause of the decrease was the massive budget for office vehicle maintenance in two Local Government Units in 2008 and the policy the Chairman of Regency on the ordering of the use of office vehicle in 2009. Result of the DEA indicates that the allocation of budget for office vehicle maintenance in the Local Government Working Units were not efficient in average. The difference in the average allocation of budget for office vehicle maintenance between the Local Government Units producing Local Income and the Local Government Working Units nor producing Local Income taken place in 2009.

Kata Kunci : anggaran pemeliharaan, nilai kendaraan dinas, data panel, DEA, efisiensi.