PENGARUH EFEKTIVITAS PROSES PERENCANAAN, KOMPETENSI DAN MOTIVASI SDM, PROSES PENGADAAN BARANG/JASA TERHADAP EFEKTIVITAS REALISASI ANGGARAN (Penelitian dilaksanakan di Kementerian Pertahanan dan TNI)

ASTUTI, DWIJANTI (2022) PENGARUH EFEKTIVITAS PROSES PERENCANAAN, KOMPETENSI DAN MOTIVASI SDM, PROSES PENGADAAN BARANG/JASA TERHADAP EFEKTIVITAS REALISASI ANGGARAN (Penelitian dilaksanakan di Kementerian Pertahanan dan TNI). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Anggaran Pendapatan dan Belanja Negara atau APBN merupakan bentuk intervensi pemerintah terhadap pembangunan ekonomi. Efektivitas APBN dapat diketahui dengan menyusun Laporan Realisasi Anggaran. Berdasarkan hasil analisis, telah terjadi sisa lebih pembiayaan anggaran dalam sepuluh tahun terakhir dikarenakan anggaran tidak terserap dengan sempurna. Tujuan penelitian ini untuk menganalisis faktor-faktor yang menjadi penyebab tidak tercapainya target realisasi anggaran melalui Laporan Realisasi Anggaran. Penelitian dilakukan dengan pendekatan kuantitatif dengan investigation type yang bersifat kausalitas. Subjek dalam penelitian ini yaitu pegawai di Kementerian Pertahanan dan Mabes TNI yang membidangi perencanaan, anggaran, pengadaan barang/jasa. Teknik pengumpulan data menggunakan kuesioner, observasi partisipasi dan studi dokumentasi. Pengujian hipotesis dilakukan dengan regresi linier berganda dan Uji kecocokan Model. Hasil uji data membuktikan setiap variabel efektivitas proses perencanaan berdampak positif secara signifikan terhadap efektivitas Realisasi Anggaran, yaitu Efektivitas perencanaan diperoleh koefisien parameter sebesar 0,378 dengan nilai t 3.399, kompetensi dan motivasi SDM diperoleh koefisien parameter sebesar 0,343 dengan nilai t 1.826 dan pengadaan barang / jasa diperoleh koefisien parameter sebesar 0,272 dengan nilai t 1.707. Sehingga dapat disimpulkan bahwa semakin baik efektivitas perencanaan, kompetensi dan motivasi SDM dan proses pengadaan barang/jasa maka tingkat penyerapan anggaran akan semakin tinggi juga. Kata Kunci : efektivitas proses perencanaan, kompetensi dan motivasi SDM, proses pengadaan barang/jasa dan efektivitas laporan realisasi anggaran, The State Budget or APBN is a form of government intervention in economic development. The effectiveness of the State Budget can be known by compiling a Statement Of Budget Realization (LRA). Based on the results of the analysis, there has been an excess of budget financing in the last ten years because the budget is not fully absorbed. The purpose of this study is to analyze the factors that cause the budget realization target not to be achieved through the Statement Of Budget Realization. The research was conducted using a quantitative approach with an investigation type that is causal. The subjects in this study were employees at the Ministry of Defense and TNI Headquarters in charge of planning, budgeting, goods and or services procurement. Data collection techniques used questionnaires, participatory observation and documentation studies. Hypothesis testing is done by using multiple linear regression and model fit test. The results of the data test prove that each variable of the effectiveness of the planning process has a significant positive impact on the effectiveness Statement of Budget Realization, namely the effectiveness of planning the parameter coefficient is 0.378 with a t value of 3.399, competence and motivation of HR is obtained by a parameter coefficient of 0.343 with a t value of 1.826 and goods and or services procurement. The parameter coefficient obtained is 0.272 with a t value of 1.707. So it can be concluded that the better the effectiveness of planning, competence and motivation of human resources and the process of procurement of goods/services, the level of budget absorption will be higher as well. Keywords: effectiveness of planning process, competence, and motivation of human resources, the process of goods and or services procurement, and effectiveness statement of budget realization

Item Type: Thesis (S2)
NIM/NIDN Creators: 55520110002
Uncontrolled Keywords: effectiveness of planning process, competence, and motivation of human resources, the process of goods and or services procurement, and effectiveness statement of budget realization, efektivitas proses perencanaan, kompetensi dan motivasi SDM, proses pengadaan barang/jasa dan efektivitas laporan realisasi anggaran,
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ORYZA LUVITA
Date Deposited: 04 Oct 2022 07:31
Last Modified: 04 Oct 2022 07:31
URI: http://repository.mercubuana.ac.id/id/eprint/69889

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