Evaluasi proses penyusunan dan alokasi anggaran belanja daerah Kabupaten Kapuas TA. 1995/1996-2000

NUAH, Andres, Dr. Mardiasmo, MBA.,Akt

2002 | Tesis | Magister Ekonomika Pembangunan

Penelitian ini bertujuan untuk mengevaluasi proses penyusunan dan alokasi anggaran belanja daerah Kabupaten Kapuas. Variabel yang diamati adalah belanja rutin dan belanja pembangunan, data yang digunakan adalah dzta kualitati dan data kuzntitatif. Data kua!itatif digunakan untuk mengevaluasi proses penyusunan anggaran belanja daerah yang diperoleh dengan mewawancarai beberapa pejabat daerah yaitu Wakil Ketua DPRD, Komisi C periode sekarang dan periode sebelumnya yang membidangi anggaran, Kepala Bagian Keuangan, mantan Kepala Bagian Penyusunan Program, Sekretaris Bappeda, Kepala bidang Fisik dan Prasarana Bappeda, Kepala Dinas Pendapatan, dan Kepala sub bagian anggaran pada bagian keuangan. Data kuantitatif berupa realisasi APBD Kabupaten Kapuas mulai tahun anggaran 199511 996 sampai dengan tahun anggaran- 2000 yaitu penerimaan, belanja rutin dan belanja pembangunan. Alat analisis yang digunakan yaitu Deskriptif Analisis, Comparative Budget Statement (CBS) vertikal dan horizontal, dan laju pertumbuhan. Hasil penelitian menunjukkan bahwa proses penyusunan anggaran Kabupaten Kapuas pada periode penelitian dilaksanakan berdasarkan Peraturan Pemerintah No.6 Tahun 1975 tentang tata cara penyusunan APBD dan Kepmendagri No. 900-099 tahun 1980 tentang manual administrasi keuangan daerah, mensyaratkan bahwa APBD yang telah ditetapkan hams disyahkan oleh pemerintah atasan, proses penyusunan terdiri dari tahap persiapan, penyusunan dan pengesahan, sehingga menimbulkan kelemahan yaitu jalur birokrasi cukup panjang, memungkinkan pemerintah lebih atas melakukan intetvensi, peran DPRD masih lemah karena keterlibatannya tidak sejak awal. Realisasi alokasi anggaran belanja yang dihasilkan memperlihatkan bahwa bagian belanja untuk pelayanan publik sebesar 71,30% lebih besar dari bagian belanja untuk pelayanan birokrasi sebesar 28,70%, kondisi ini memperlihatkan komitmen kuat pemerintah daerah melaksanakan pembangunan daerah untuk kepentingan masyarakatnya, namun efisiensi dan efektivitas keberhasilan kinerja anggaran tidak dapat diketahui karena pendekatan perencanaan anggaran yang digunakan tidak rnemperlihatkan satuan ukur kinerja yang jelas. Laju pertumbuhan alokasi anggaran belanja rutin maupun belanja pembangunan setiap tahunnya cenderung berfluktuasi, kondisi tersebut menunjukkan bahwa belum adanya skala prioritas daerah dalam menentukan plafond anggaran belanja daerah, ha1 ini merupakan akibat dari perencanaan anggaran dengan pendekatan tradisional.

This study aimed at evaluating budget process and allocation Df expenditure in Kapuas Regency. The observed variables include regular and developmental expenditures. This study used qualitative and quantitative data. The qualitative data was used to evaluate budgeting process of local expenditures that were obtained from interviews with several officers. They include the vice speaker of tha regional assembly, Comnission C of budgeting affairs at the present and previous period,, head of finance department, former head of program preparation department, secretary of RAD (Regional Agency Development), RAD's head of physical and infrastructure affairs, head of income office, and the subdivision budgeting head at finance department. The quantitative data were in the form of realization of regional bud3e! of Kapuas regency from the budget year 1995/1996 to 2000 consist of Income, recurrent expenditure and capital expenditure. The tools of analysis include descriptive analysis, comparative Budget Statement (CBS) in both vertical and horizontal, and the growth rate. The results showed that the budgeting process at Kapuas Regency during the study period was carried out using the government rules number 611975 about the procedure of budgeting process. It has a condition that local expenditure budgeting which has stated by regency should be being legal by the upper government and based on the decision letter of Mendagri number 900-099/1980 about the administration of regency finance, that the process of budgeting consist of 3 steps, which are the preparation step, the allocation step and budget's legallition step. It means that there are weaknesses such as the birocration ways which still too long and the domination of government still strong in the budgeting prosess. The role of regional assembly still weak because it did not involve from the beginning stages and the domination of the central government was very strong. The realization of the expenditure budget that had been achieved showed that the portion of expenditure intended for public services reached 70.30% that was higher than the proportion meant for bureaucracy services, 28.70%. This condition suggested that there was a strong commitment of the local government to carry out the local development program in favor of the interests of its community. However the efficiency and effectiveness of the budget performance were unknown since the budget preparation approach did not show a clear performance measurement. The growth rate of the recurrent expenditure allocation and capital expenditure per year tend to fluctuate, implying that priority of scale was not exist in determining the platform of regional expenditure budget. This was due to the use of budgeting preparation using traditional approach.

Kata Kunci : Anggaran Belanja Daerah,Alokasi dan Penyusunan