HARIYANTO, BAGAS CHRISTIAN SETYO (2022) Tinjauan Atas Pelaksanaan Dana Alokasi Khusus Fisik Reguler Bidang Pendidikan pada Dinas Pendidikan Kabupaten Langkat Tahun 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Dana Alokasi Khusus (DAK) Fisik Reguler merupakan salah satu sumber pendanaan bagi daerah otonom melalui mekanisme transfer keuangan pemerintah pusat ke daerah. Salah satu bidang yang menjadi sasaran DAK adalah pendidikan. Penelitian ini bertujuan untuk meninjau mekanisme dan prosedur pelaksanaan DAK Fisik Reguler bidang pendidikan yang dilaksanakan di Dinas Pendidikan Kabupaten Langkat dan untuk mengetahui upaya menghadapi isu atau permasalahan terkait pelaksanaan, terutama dalam hal penyaluran DAK. Data pada penelitian ini diperoleh dengan wawancara dan pengecekan bukti pelaksanaan. Hasil dari penelitian ini menunjukkan terdapat permasalahan pelaksanaan DAK di sekolah dan membebani sekolah yang juga mengurus proses belajar mengajar. Hal ini disebabkan oleh penggunaan metode swakelola dalam pelaksanaan DAK. Namun, secara keseluruhan pelaksanaan DAK Fisik tersebut telah sesuai dengan ketentuan dan aturan yang berlaku meskipun belum berjalan dengan maksimal. Pelaksanaan DAK dengan program pembangunan dan rehabilitasi sarana dan prasarana sekolah akan meningkatkan proses pembelajaran dapat berjalan secara efektif dan efisien, serta dapat meningkatkan capaian sumber daya manusia melalui pendidikan yang baik. / The Regular Physical Special Allocation Fund (DAK) is a source of funding for autonomous regions through the central government financial transfer mechanism to the regions. One of the sectors targeted by DAK allocation is education. The research objective is to observe the mechanisms and procedures for the implementation of the Regular Physical DAK in the education sector carried out by the Department of Education of Langkat Regency and to find out efforts to deal with issues or problems related to the implementation, especially in terms of DAK distribution. The data in this study were obtained by interviewing and checking procurement evidence. The results of this study indicate that there were problems in implementing DAK in schools and burdening them which also manage the teaching and learning process. This was due to the use of the self-management method in the DAK implementation. However, the implementation of Physical DAK as a whole has complied with the applicable rules, although it has not run optimally. DAK implementation with the development and rehabilitation program for school facilities and infrastructure will improve the learning process so that it can run effectively and efficiently, and increase the human resources through good education.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | DAK Fisik, pendidikan, pelaksanaan, Physical DAK, education, implementation |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.45 Auditing PKN STAN Subject Area > Audit |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 28 Mar 2023 08:17 |
| Last Modified: | 28 Mar 2023 08:17 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1246 |
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