Analisis Penyerapan Anggaran Belanja Dinas Pekerjaan Umum dan Penataan Ruang Kabupaten Bogor

Abstract

ABSTRACT

            Budget expenditure is the government's spending to finance all programs and activities that directly or indirectly impact public basic services. The amount of direct budget expenditure managed by the Department of Public Works and Spatial Planning (DPUPR) of Bogor Regency is not in line with the percentage of actual direct budget expenditure realization. Based on the Budget Realization Report (LRA) of Regional Apparatus Work Units (SKPD) in the Bogor Regency, over a five-year period (2014-2018), the average budget realization was 90.73%. Meanwhile, the DPUPR of Bogor Regency had the lowest budget realization percentage, which was 75.01%. Based on this condition, the purpose of this research is to formulate a strategy for optimizing the realization of direct budget expenditure at the DPUPR of Bogor Regency using the Analytical Hierarchy Process (AHP) method. The initial phase of this research involves understanding the disbursement of budget expenditure in the Department of Public Works and Spatial Planning of Bogor Regency through descriptive analysis. The research results show that the percentage of direct budget expenditure disbursement in the DPUPR of Bogor Regency is the lowest among SKPDs in the Bogor Regency government. The strategy to optimize the disbursement of direct budget expenditure at the DPUPR of Bogor Regency involves creating highly binding regulations for service providers to ensure administrative compliance (Regulation of the Regent).

Keywords: AHP, budget disbursement, direct expenditure, strategy