ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SESUDAH PEMBERLAKUAN ANGGARAN BERBASIS KINERJA (Studi kasus pada Pemerintahan Daerah Kabupaten Subang)

KOSMANA, NANANG (2010) ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SESUDAH PEMBERLAKUAN ANGGARAN BERBASIS KINERJA (Studi kasus pada Pemerintahan Daerah Kabupaten Subang). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Dengan pemberlakuan UU No.17/2003 tentang Keuangan Negara pasal 19 (1) dan (2) yaitu pendekatan berdasarkan prestasi kinerja yang akan dicapai. Dalam pengelolaan keuangan dan anggaran daerah serta evaluasi keberhasilan pemerintah daerah diperlukan perubahan, semula berorientasi pada traditional budgeting menjadi budgeting reform yaitu Anggaran Berbasis Kinerja (ABK). Penelitian ini lebih difokuskan pada analisis kinerja keuangan pemerintah daerah sebelum dan sesudah pemberlakuan anggaran berbasis kinerja, dengan studi kasus pada objek penelitian pemerintah di Kabupaten Subang. Tujuan penelitian ini untuk memberikan bukti empiris perbandingan kinerja sebelum dan sesudah pemberlakuan anggaran berbasis kinerja. Kinerja diukur berdasarkan aspek kemandirian/kemampuan pembiayaan, upaya fiskal, desentralisasi fiscal dan efisiensi penggunaan anggaran. Analisis dilakukan secara deskriptif komparatif dan hipotesis diuji dengan uji beda independent sampel t-test. Secara deskriptif kinerja keuangan pemerintah daerah Kabupaten Subang terdapat kecenderungan penurunan. Dan hasil uji hipotesis menyimpulkan bahwa tidak ada perbedaan kinerja keuangan sebelum dan sesudah pemberlakuan anggaran berbasis kinerja, kecuali untuk kinerja keuangan pada tingkat kemandirian rata-rata PAD terhadap belanja langsung dan desentralisasi fiskal penerimaan bukan pajak terhadap penerimaan daerah. Hal ini menunjukkan bahwa kinerja keuangan pada pemerintah Kabupaten Subang tidak berpengaruh terhadap pemberlakuan anggaran berbasis kinerja. Kata kunci : Sistem Pengelolaan Keuangan Daerah, Kinerja Keuangan Daerah, Anggaran Berbasis Kinerja. With the implementation of Law No.17/2003 on State Finance Article 19 (1) and (2) the approach based on the achievement of performance will be achieved. In the financial management and budgeting along with evaluation of the success of local government needed a change, initially oriented to the traditional budgeting is a budgeting reform Performance-Based Budget (ABK). This study focused on analyzing the financial performance of local governments before and after application of performance-based budgeting, with case studies on government research object in Subang district. The purpose of this study to provide empirical evidence comparing the performance before and after application of performance-based budgeting. Performance is measured based on the aspect of independence / ability to finance, fiscal effort, fiscal decentralization and the efficient use of budget. Comparative descriptive analysis was performed and the hypothesis was tested with different test of independent samples t-test. The descriptive performance of local government finance Subang Regency there is a tendency to decrease. And hypothesis test results concluded that there was no difference in financial performance before and after application of performance-based budget, except for financial performance on an average level of independence PAD to direct spending and fiscal decentralization non-tax revenue to local revenues. This suggests that financial performance in Subang regency government has no effect on the use of performance-based budgeting. Keywords : Regional Financial Management System, the Regional Financial Performance, Performance Based Budgeting.

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