ANALISIS KINERJA ANGGARAN DANA ALOKASI KHUSUS FISIK REGULER BIDANG PARIWISATA DI DINAS KEBUDAYAAN DAN PARIWISATA PROVINSI SUMATERA SELATAN TAHUN ANGGARAN 2017

SHINTA, KARTIKA DWI and Effendi, Sofyan and Mardianto, Mardianto (2019) ANALISIS KINERJA ANGGARAN DANA ALOKASI KHUSUS FISIK REGULER BIDANG PARIWISATA DI DINAS KEBUDAYAAN DAN PARIWISATA PROVINSI SUMATERA SELATAN TAHUN ANGGARAN 2017. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the performance of the special allocation funds (DAK) tourism sector of Dinas Kebudayaan Dan Pariwisata South Sumatera Province for the period of 2017. Based on reports on the realization of special allocation funds (DAK) South Sumatera Province tourism sector show the performance budget with a level achievement 90 percent. The quality of budgeting is an instrument to assess the performance of the entity. Analysis of budget differences can be done by comparing the budget and realization was to know differences underspending or overspending. Then proceed with planning and implementation analysis based performance measurement system proposed by Mohammad Mahsun. The method used in this research is quantitative and the data are analysed using descriptive analysis aims to analyse budget variance and budget efficiency ratio then proceed with planning and implementation as qualitative data. The result show special allocation funds (DAK) tourism sector of Dinas Kebudayaan Dan Pariwisata South Sumatera Province has a budget variance of Rp 250.303.713,- included in the underspending budget variance category with an efficiency ratio of 90 percent. But after continuing with a planning dimension analysis there are still weaknesses in budget planning and description of activities not implemented even though it has been mandated in the budget. Advice that can be given to Dinas Kebudayaan Dan Pariwisata South Sumatera Province right in determining the budget plan and maximize activities so that the measurement of budget performance shown is a performance achievement. Keyword : Budget performance, Performance measurement system based on budget analysis, Special allocation funds (DAK) tourism sector

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kinerja Anggaran, Sistem Pengukuran Kinerja Berbasisis Analisis Anggran, Dana Alokasi Khusus Fisik Bidang Pariwisata
Subjects: H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget
Divisions: 07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User: Users 1684 not found.
Date Deposited: 12 Sep 2019 02:09
Last Modified: 24 Sep 2019 02:35
URI: http://repository.unsri.ac.id/id/eprint/6369

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