AKUNTABILITAS PENGGUNAAN ANGGARAN DAK NON FISIK BANTUAN OPERASIONAL PENYELENGGARAAN PENDIDIKAN ANAK USIA DINI DI KECAMATAN CEMPAKA KABUPATEN OGAN KOMERING ULU TIMUR TAHUN 2017

SAPUTRA, M.IQBAL JUANG and Leonardo, Andries and Effendi, Sofyan (2020) AKUNTABILITAS PENGGUNAAN ANGGARAN DAK NON FISIK BANTUAN OPERASIONAL PENYELENGGARAAN PENDIDIKAN ANAK USIA DINI DI KECAMATAN CEMPAKA KABUPATEN OGAN KOMERING ULU TIMUR TAHUN 2017. Undergraduate thesis, Sriwijaya University.

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Abstract

Tujuan penelitian ini adalah untuk mengetahui Akuntabilitas Penggunaan Anggaran DAK Non Fisik Bantuan Operasional Penyelenggaraan Pendidikan Anak Usia Dini di Kecamatan Cempaka kabupaten Ogan Komering Ulu Timur pada Tahun 2017. Jenis penelitian ini adalah deskriptif yang menggunakan metode penelitian kualitatif. Jenis data yang digunakan adalah data sekunder dan data primer sedangkan teknik pengumpulan data dilakukan melalui teknik observasi, wawancara, dan dokumentasi. Penelitian ini menggunakan variabel akuntabilitas indikator yang digunakan adalah mekanisme, aktor, dan nilai yang diambil dari teori akuntabilitas J.B. Ghartey. Penelitian dilaksanakan di PAUD Sebiduk Sihaluan Romadoni Desa Meluai Indah dan PAUD Sebiduk Sihaluan Melati Desa Negeri Sakti Kecamatan Cempaka Kabupaten Ogan Komering Ulu Timur. Hasil Penelitian menunjukkan bahwa Penggunaan Anggaran DAK Non Fisik Bantuan operasional penyelenggaraan Pendidikan Anak Usia Dini telah berjalan sesuai juknis dan bisa dipertanggungjawabkan, Namun terdapat adanya temuan yaitu penyaluran dana yang mengalami keterlambatan pada tahapan pemberkasan dan kurangnya bimbingan teknis antara Dinas Pendidikan dengan lembaga PAUD, pelaksanaan pengawasan dana yang kurang optimal faktornya jarak tempuh dengan kondisi jalan yang rusak serta keamanan, kurangnya pelatihan dalam membuat laporan pertanggungjawaban dari pihak dinas pendidikan sehingga menyulitkan lembaga PAUD dalam membuat laporan pertanggungjawaban serta kurangnya keterbukaan informasi kepada wali murid dan masyarakat. Rekomendasi Dinas pendidikan dan kebudayaan OKU Timur harus memperhatikan jadwal proses sosialisasi, pencairan, penggunaan dan pertanggungjawaban sehingga pemanfaatannya Optimal meninjau kembali aturan tentang persentase penggunaan anggaran. Kata Kunci :Akuntabilitas, Bantuan Operasional Penyelenggaran, PAUD ABSTRACT The purpose of this reseach was to determine the accountability of Non Physical DAK budget operational assistance for the implementation of early childhood education in Cempaka subdistrict, Ogan Komering Ulu Timur in 2017. The type of this research is descriptive using quaelitative research methods. The type of data used is secondary and primary data while the data collection technique uses observation, interview, and documentation techniques. This study uses indicators of accountability indicators that are used mechanism, actors, and valves taken from the accountability theory of J.B .Ghartey. The research was carried out in PAUD Sebiduk Sihaluan Romadoni Meluai Indah village and PAUD Sebiduk Sihaluan Melati Negeri Sakti village , Cempaka Subdistrict, Ogan Komering Ulu Timur. The results showed that the use of Non physical budget operational assistance for the implementation to technical guide lines and can be justified. However the are findings that the distribution of funds is experiencing delays in the filling stage and the lack of technical guidance between the education office and PAUD institutions.Implementation of over sight of funds is less then the factor of distance with damage road conditions and security, lack of training in making accountability reports from the education department making it difficult for PAUD institutions to make accountability reports and lack of information disclosure to guardians of students and the community. Recomendations from the office of educations and culture to the schedule of the socialitation proses, search, use, and accountability so that their utilization is optimal reviewing the rules regarding the percentage of budget used. Keyword : Accountability, Operational assistance in organizing, PAUD

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntabilitas, Bantuan Operasional Penyelenggaran, PAUD
Subjects:	H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Users 6701 not found.
Date Deposited:	06 Aug 2020 05:09
Last Modified:	06 Aug 2020 05:09
URI:	http://repository.unsri.ac.id/id/eprint/31986

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