Implementasi anggaran pendapatan dan belanja daerah Kabupaten Aceh Selatan, 1991/1992-2001

HALIMATUSSAKDIAH, Drs. Harnanto, M.Soc.Sc

2003 | Tesis | Magister Ekonomika Pembangunan

Tujuan penelitian ini untuk mengetahui pelaksanaan APBD Kabupaten Aceh Selatan dengan menggunakan data sekunder, yaitu data APBD tahun 1991/1992-2001. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif, analisis proporsional, analisis kontribusi, dan analisis standar kebutuhan fiskal. Hasil analisis selama periode pengamatan dari tahun angaran 1991/1992-2001 diperoleh kontribusi rata-rata realisasi PAD sebesar 4,73 persen, kontribusi rata-rata realisasi BHPBP 11,46 persen, dan kontribusi rata-rata realisasi dana dari pemerintah yang lebih tinggi 83,81 persen. Di sini dapat dijelaskan bahwa 83,81 persen belanja daerah dibiayai dana dari pemerintah yang lebih tinggi. Program realisasi belanja rutin terhadap APBD rata-rata sebesar 42,94 persen artinya 42,94 persen belanja dalam APBD dianggarkan untuk belanja yang bersifat periodik (rutin), sedangkan Proporsi rata-rata realisasi belanja pembangunan 55,32 persen, artinya pemerintah berupaya secara , maksimal memberikan pelayanan kepada masyarakat dengan menyediakan belanja pembangunan yang manfaat, hasil, dan dampaknya dinikmati langsung oleh masyarakat. Rata-rata sjsa lebih perhitungan anggaran tahun mencapai Rpl.524,84 juta. Artinya setiap tahun anggaran terjadi sisa dana yang diperoleh dari penerimaan maupun dari belanja daerah.

The objective of research was to known implementation APBD of Southern Aceh District by using secondary data, namely APBD data from 1991/1992 to 2001. The method used in this research was descriptive analysis, proportional analysis, contributive analysis, and fiscal standard analysis. The results of analysis during observation period from budget year 1991/1992 to 2001 produced average realized contribution of PAD as much as 4.73%, averaged realized contribution of BHPBP as much as 11.46%, and average higher realized contribution of government funds as much as 83.81%. Here, it could be explained that the 83.81% for local expenditures was financed by the higher government funds. The realized proportion of routine expenditures of APBD was averagely 42.94%. It means that the 42.94% for APBD expenditures was budgeted for periodic (routine) expenditures. While average realized proportion of development expenditures was 55.32%, it means that the ,, government tried maximally to serve society by providing development funds which were useful, productive and enjoyable directly by the society. The average remaining of calculation was 1,524.84 million. It means that, every fiscal year, there was remains of funds derived from earnings of local expend it ures.

Kata Kunci : APBD, Implementasi Pemda Tingkat II