Analisis Faktor–Faktor Yang Mempengaruhi Penyerapan Anggaran Dana Alokasi Khusus (Dak) Fisik Padapemerintah Provinsi Nusa Tenggara Timur Dengan Sistem Pengendalian Intern Pemerintah (Spip) Sebagai Variabel Mediasi

ARAN, Yuliana B. (2021) Analisis Faktor–Faktor Yang Mempengaruhi Penyerapan Anggaran Dana Alokasi Khusus (Dak) Fisik Padapemerintah Provinsi Nusa Tenggara Timur Dengan Sistem Pengendalian Intern Pemerintah (Spip) Sebagai Variabel Mediasi. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

One form of authority possessed by local governments since the enactment of the Regional Autonomy Law is Fiscal Decentralization, the Provincial Government of East Nusa Tenggara receives budget allocations for the Physical Special Allocation Fund (DAK). In the management of the Physical Special Allocation Fund (DAK), budget absorption has received serious attention from the NTT Provincial Government. Based on the results of the review of the Inspectorate of East Nusa Tenggara Province in 2018 - 2020 it is known that the absorption of the Physical Special Allocation Fund (DAK) in the Province of East Nusa Tenggara fluctuates. Based on this background, the research objectives are formulated as follows: 1) What is the description of Budget Planning, Human Resources (HR), Administration, procurement of goods/services, Government Internal Control System and Budget Absorption in Regional Apparatuses Managing Physical DAK in the NTT Provincial Government? 2) Does the Budget Planning variable have a positive and significant effect on budget absorption in the Physical DAK Management OPD in the NTT Provincial Government? 3) Does the Human Resources (HR) variable have a positive and significant effect on budget absorption in the Physical DAK Management OPD in the NTT Provincial Government? 4) Does the Administration variable have a positive and significant effect on budget absorption in the Physical DAK Management OPD in the NTT Provincial Government? 5) Does the procurement of goods/services have a positive and significant impact on budget absorption in the Physical DAK Management OPD in the NTT Provincial Government? 6) Can SPIP mediate the relationship between Budget Planning variables and budget absorption at the Physical DAK Management OPD in the NTT Provincial Government? 7) Can SPIP mediate the relationship between Human Resources (HR) variables on budget absorption at the Physical DAK Management OPD in the NTT Provincial Government? 8) Can SPIP mediate the relationship between Administrative variables and budget absorption at the Physical DAK Management OPD in the NTT Provincial Government? 9) Can SPIP mediate the relationship between the variable procurement of goods/services on budget absorption at the Physical DAK Management OPD in the NTT Provincial Government? The results of descriptive statistical analysis show that the variables of budget planning and budget absorption are quite good. On the other hand, the response to the variables of human resources, administration, procurement of goods/services and SPIP is good. The results of inferential statistical analysis (bootstrapping test), indicate that budget planning has no significant effect on budget absorption. Human resources (HR) have no significant effect on budget absorption. Administration has no significant effect on budget absorption. Procurement of goods/services has no significant effect on budget absorption. SPIP as a mediating variable is only able to imperfectly mediate the influence of budget planning, human resources, administration, procurement of goods/services on budget absorption.

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