PARAMITHA, DHEA (2022) Tinjauan Implementasi Revisi Anggaran pada Kantor Wilayah Direktorat Jenderal Perbendaharaan Kalimantan Selatan Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Pelaksanaan revisi anggaran dilakukan apabila terdapat hal yang tidak berjalan sesuai dengan rencana. Revisi anggaran dapat berbentuk Revisi Anggaran dalam Hal Pagu Anggaran Berubah, Revisi Anggaran dalam Hal Pagu Anggaran Tetap, dan Revisi Administrasi. Tujuan penelitian ini untuk mengetahui ,mekanisme dan alur pelaksanaan revisi dan permasalahannya pada Kanwil DJPb Provinsi Kalimantan Selatan. Teknik pengumpulan data dengan pendekatan kualitatif yakni; studi kepustakaan, observasi, dan wawancara. Adapun hasil pembahasan sementara penulis adalah revisi anggaran Kanwil DJPb Provinsi Kalimantan Selatan telah berpedoman pada PMK No. 208/PMK.02/2020 dan Perdirjen Perbendaharaan No. PER-2/PB.2021, yang berarti sudah dilaksanakan dengan baik dengan rata-rata tingkat kepuasan kinerja layanan revisi dokumen mencapai 4,65. Dengan Indeks Kepuasan Masyarakat sebesar 94 dengan kategori sangat puas. Sedangkan untuk permasalahan atas implementasinya masih terjadi pada sisi satker dan Kanwil DJPb. Permasalahan tersebut perlu ditindaklanjuti untuk meningkatkan efisiensi dan efektivitas pelaksanaan revisi anggaran pada Kanwil DJPb Provinsi Kalimantan Selatan./ The implementation of the budget revision is carried out if there are things that do not go according to the plan. Budget revisions can be in the form of Budget Revisions in the case of Changes Budget Ceiling, Budget Revisions in the case of Fixed Budget Ceilings, and Administrative Revisions. The purpose of this study was to determine the mechanism and flow of implementation of the revision and its problems at the Regional Office of DJPb, South Kalimantan Province. Data collection techniques used by a qualitative approach, namely; literature study, observation, and interviews. The results of the discussion while the author is the budget revision of the Regional Office of DJPb South Kalimantan Province has been guided by PMK No. 208/PMK.02/2020 and Perdirjen Perbendaharaan No. PER-2/PB.2021, which means it has been implemented well with an average satisfaction level of document revision service performance reaching 4.65. With a Community Satisfaction Index of 94 implied a very satisfied category. Meanwhile, problems of the implementation still occur on the side of the work unit and the Regional Office of DJPb. These problems need to be followed up to improve the efficiency and effectiveness of the implementation of the budget revision at the Regional Office of DJPb, South Kalimantan Province.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Revisi Anggaran, DIPA, Kanwil DJPb Kalimantan Selatan, Budget Revision, DIPA, DJPb Regional Office of South Kalimantan |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 658 General Management > 658.154 Budgeting PKN STAN Subject Area > Perencanaan Anggaran Negara |
| Divisions: | 61409 Diploma III Kebendaharaan Negara |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 06 Dec 2022 04:12 |
| Last Modified: | 06 Dec 2022 04:12 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/675 |
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