FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI ANGGARAN PADA SATUAN KERJA RUMAH PENYIMPANAN BENDA SITAAN NEGARA (Survey Pada Wilayah DKI Jakarta)

PURWADI, DEDI (2018) FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI ANGGARAN PADA SATUAN KERJA RUMAH PENYIMPANAN BENDA SITAAN NEGARA (Survey Pada Wilayah DKI Jakarta). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study research purposes to examine the effect of the procurement of goods and services, budget planning, human resources, performance-based budgeting systems on the realization of the budget in the work unit of the State Storage of Confiscated Items (Case Study in the DKI Jakarta Region). This type of research is causal. The population of this study was 20 SKPD of the DKI Jakarta Regional Office of the Ministry of Law and Human Rights, and the sampling technique used a convenience sampling method of 100 respondents. The samples in this study are Commitment Making Officials (PPK), Officials Signing Paying Orders (PPSPM), Procurement Officers, Expenditure Treasurers, and Finance and Equipment Staff who are on 20 SKPD DKI Jakarta Regional Offices Ministry of Law and Human Rights. The method of data collection is a survey using a questionnaire distributed to respondents. Data were analyzed using multiple regression analysis. The results of this study concluded that: procurement of goods and services, human resources and performance-based budgeting systems had a significant positive effect on budget realization, while budget planning had a significant negative effect on budget realization. Keywords: procurement of goods and services, budget planning, human resources, performance-based budgeting systems, budget realization Penelitian ini bertujuan untuk menguji pengaruh pengadaan barang dan jasa, perencanaan anggaran, sumber daya manusia, sistem anggaran berbasis kinerja terhadap realisasi anggaran pada satuan kerja Rumah Penyimpanan Benda Sitaan Negara (Studi Kasus Di Wilayah DKI Jakarta). Jenis penelitian ini bersifat kausal. Populasi penelitian ini adalah 20 SKPD Kantor Wilayah DKI Jakarta Kementerian Hukum dan HAM, dan teknik pengambilan sampel menggunakan metode convenience sampling sebanyak 100 responden. Sampel dalam penelitian ini adalah Pejabat Pembuat Komitmen (PPK), Pejabat Penandatangan Surat Perintah Membayar (PPSPM), Pejabat Pengadaan, Bendahara Pengeluaran, dan Staff Keuangan dan Perlengkapan yang ada di 20 SKPD Kantor Wilayah DKI Jakarta Kementerian Hukum dan HAM. Metode pengumpulan data yaitu survey dengan menggunakan kuesioner yang dibagikan kepada responden. Data dianalisis menggunakan analisis regresi berganda. Hasil penelitian ini menyimpulkan bahwa: pengadaan barang dan jasa, sumber daya manusia dan sistem anggaran berbasis kinerja berpengaruh positif signifikan terhadap realisasi anggaran, sedangkan perencanaan anggaran berpengaruh negatif signifikan terhadap realisasi anggaran. Kata kunci: pengadaan barang dan jasa, perencanaan anggaran, sumber daya manusia, sistem anggaran berbasis kinerja, realisasi anggaran.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1090
NIM/NIDN Creators: 43214120265
Uncontrolled Keywords: pengadaan barang dan jasa, perencanaan anggaran, sumber daya manusia, sistem anggaran berbasis kinerja, realisasi anggaran.
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.4 Financial of Public Administration/Anggaran Administrasi Negara
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.5 Property Administration and Budgets/Administrasi Properti dan Anggaran
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 25 Jun 2019 03:17
Last Modified: 13 Oct 2023 02:06
URI: http://repository.mercubuana.ac.id/id/eprint/49095

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