Authors:

Anak Agung Gede Utama Indra Prayoga, I Nengah Suantra

Abstract:

“ABSTRAK Penelitian ini bertujuan untuk mendalami pelaksanaan fungsi anggaran Dewan Perwakilan Rakyat Daerah (DPRD) Kabupaten Klungkung dan untuk mengetahui penyerapan anggaran tahun 2015 sesuai dengan Daftar Pengguna Anggaran Kabupaten Klungkung. Penelitian ini dilakukan dengan metode penelitian hukum empiris. Hasil penelitian ini menunjukan bahwa implementasi pelaksanaan fungsi Anggaran DPRD Kabupaten Klungkung atas Anggaran Pendapatan dan Belanja Daerah (APBD) tahun 2015 tidak dapat dilaksanakan secara efektif dan effisien. Hal ini dapat dilihat dari Penjabaran Laporan Realisasi Anggaran (LRA) Pendapatan Daerah Dan Belanja Daerah DPRD Kabupaten Klungkung Tahun Anggaran 2015, dimana anggaran DPRD Kabupaten Klungkung Tahun 2015 setelah perubahan sebesar Rp. 9.037.992.505,83 sedangkan realisasi pengeluaran DPRD sebesar Rp. 8.753.262.291,00, sehingga terdapat Sisa Lebih Perhitungan Anggaran (SiLPA), pada Tahun 2015 yaitu sebesar Rp. 284.730.214,83,- SiLPA DPRD Kabupaten Klungkung Tahun Anggaran 2015 membuktikan DPRD Kabupaten Klungkung kurang cermat dalam hal perencanaan anggaran. Penyerapan Anggaran DPRD Klungkung tidak disalurkan sesuai dengan Daftar Pengguna Anggaran (DPA), hal ini dapat dilihat dari Dokumen Pelaksanaan Anggaran Satuan Kerja Perangkat Daerah (DPA SKPD) Sekretariat DPRD Kabupaten Klungkung Tahun Anggaran 2015. Kata Kunci: Fungsi Anggaran, DPRD, Kabupaten Klungkung ABSTRACT This research aims to explore the implementation of the Klungkung Regency DPRD budget function and to determine the 2015 budget absorption in accordance with the Klungkung Regency Budget User List.This research was conducted with empirical legal research methods. The results of this study indicate the implementation of the budget function of the DPRD of the Klungkung Regency on the 2015 Regional Budget (APBD) cannot be carried out effectively and efficiently. This can be seen from the Translation of the Realized Budget Report (LRA) of Regional Revenue and Regional Expenditure of the Klungkung Regency DPRD for the 2015 Budget Year, where the budget of the Klungkung Regency DPRD in 2015 after a change of Rp. 9,037,992,50.83 while the realization of the DPRD’s expenditure of Rp. 8,753,262,291.00, so that there is a SiLPA, in 2015 amounting to Rp. 284,730,214.83, - SiLPA of the Klungkung Regency DPRD 2015 Fiscal Year proves that the Klungkung Regency DPRD is inaccurate in terms of budget planning. Klungkung DPRD Budget Absorption is not channeled according to the Budget User List (DPA), this can be seen from the Regional Government Work Unit Budget DPA (DPA SKPD) Secretariat of the Klungkung Regency DPRD Budget Year 2015.” Key Words: Budgeting Function, DPRD, Klungkung Regency”

Keywords

Fungsi Anggaran, DPRD, Kabupaten Klungkung ABSTRACT This research aims to explore the implementation of the Klungkung Regency DPRD budget function and to determine the 2015 budget absorption in accordance with the Klungkung Regency Budget User List.This research was conducted with empirical legal research methods. The results of this study indicate the implementation of the budget function of the DPRD of the Klungkung Regency on the 2015 Regional Budget (APBD) cannot be carried out effectively and efficiently. This can be seen from the Translation of the Realized Budget Report (LRA) of Regional Revenue and Regional Expenditure of the Klungkung Regency DPRD for the 2015 Budget Year, where the budget of the Klungkung Regency DPRD in 2015 after a change of Rp. 9, 037, 992, 50.83 while the realization of the DPRD’s expenditure of Rp. 8, 753, 262, 291.00, so that there is a SiLPA, in 2015 amounting to Rp. 284, 730, 214.83, - SiLPA of the Klungkung Regency DPRD 2015 Fiscal Year proves that the Klungkung Regency DPRD is inaccurate in terms of budget planning. Klungkung DPRD Budget Absorption is not channeled according to the Budget User List (DPA), this can be seen from the Regional Government Work Unit Budget DPA (DPA SKPD) Secretariat of the Klungkung Regency DPRD Budget Year 2015.” Key Words: Budgeting Function, DPRD, Klungkung Regency

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PDF:

https://jurnal.harianregional.com/kerthanegara/full-62035

Published

2020-07-29

How To Cite

INDRA PRAYOGA, Anak Agung Gede Utama; SUANTRA, I Nengah. Pelaksanaan Fungsi Anggaran Dewan Perwakilan Rakyat Daerah Kabupaten Klungkung atas Anggaran Pendapatan dan Belanja Daerah Tahun 2015.Kertha Negara : Journal Ilmu Hukum, [S.l.], v. 8, n. 7, p. 1-13, july 2020. Available at: https://jurnal.harianregional.com/kerthanegara/id-62035. Date accessed: 08 Jul. 2024.

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Issue

Vol 8 No 7 (2020)

Section

Articles

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