EVALUASI MEKANISME PENYERAPAN DANA SUBSIDI BENIH MELALUI PUBLIC SERVICE OBLIGATION (PSO) PADA PT SANG HYANG SERI (PERSERO) KANTOR REGIONAL II KLATEN TAHUN 2013-2015

SUYADI, Eko Suwardi, Dr., M.Sc., Ak., CA.,

2016 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk menilai efektifitas mekanisme penyerapan dana subsidi benih melalui PSO serta menganalisis faktor-faktor yang menyebabkan rendahnya penyerapan dana subsidi benih melalui PSO PT Sang Hyang Seri (Persero) Kantor Regional II Klaten Tahun 2013 sampai dengan 2015. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus, yaitu meneliti secara mendalam mekanisme penyerapan dana subsidi benih dan penyebab rendahnya penyerapan dana subsidi benih.Berdasarkan hasil analisis dokumen dan wawancara dengan pihak terkait, penyebab rendahnya penyerapan ini adalah faktor regulasi berupa keterlambatan terbitnya juknis dari Dirjen Tanaman Pangan di Kementerian Pertanian dan banyaknya program-program berupa bantuan langsung benih kepada petani, kemampuan keuangan perusahaan terbatas, kepercayaan petani/kelompok tani terhadap perusahaan menurun, serta mekanisme subsidi benih masih kurang efektif

This study aims to assess the effectiveness of the mechanism of absorption of funds and seed subsidies through the PSO and analyzing the factors that lead to low absorption of funds and seed subsidies through PSO PT Sang Hyang Seri (Persero) Regional Office II Klaten year from 2013 up to 2015. This study is a qualitative research a case study approach, which examines in depth the mechanisms of absorption of funds and seed subsidies and the low absorption of funds and seed subsidies. In its implementation at PT Sang Hyang Seri (Persero) Regional Office II Klalten, realization of seed subsidy fund absorption through the PSO in 2013 up to 2015 is very low. Based on the analysis of documents and interviews with relevant parties, the cause of the low uptake of these are regulatory factors such as delays in the publication of guidelines from the Directorate General of Food Crops at the Ministry of Agriculture and a number of programs for the direct assistance of seeds to farmers, on their financial capabilities are limited, the trust of farmers / farmer groups the company declined, and the mechanism of seed subsidies are less effective.

Kata Kunci : Penyerapan Anggaran, Dana Subsidi Benih, Public Service Obligation (PSO), Mekanisme Subsidi Benih