Faktor – Faktor Penghambat Penerapan Analisis Standar Belanja (ASB) Pada Pemerintah Kota Kotamobagu

Abstract

Abstract. Implementation of Expenditure Standards Analysis (ASB) is known having an important role as the requirement to analyze the budget expenditure reasonableness review on each Programs/ Activities held by units on a year. Kotamobagu local government has not applied the ASB yet. This study is intended to analyze the inhibiting factors on Standards Analysis Expenditure (ASB) implementation in Local Government of Kotamobagu. The research method used in this research is a qualitative exploratory approach. Data were collected by in-depth interviews, observation, and document study. The key informants were purposively determined to get the right information accurately. In-depth interviews were conducted by using semi-structured interviews for 45 to 60 minutes. Triangulation method was used to test the validity or credibility of data and resources. Transcripts data which transcribed from the interviews were analyzed by using content analysis method. Themes or codes were established from the data transcription. The results show that there are several inhibiting factors in implementing the ASB in Kotamobagu local Government. There were 6 of inhibiting factors: (1) legal basis, (2) ineffectiveness of ASB and difficult to understand, (3) communication, (4) dispositions / attitudes, (5) human resources, (6) the role of TAPD (Budget Team Local Government).

Keywords: Expenditure Standards Analysis, Performance-Based Budgeting, Regional Government Budget, Local Government Financial Management.

Abstrak. Penerapan Analisis Standar Belanja (ASB) diketahui berperan penting sebagai syarat yang digunakan untuk menganalisis kewajaran anggaran belanja setiap program/kegiatan yang dilaksanakan oleh Satuan Kerja Perangkat Daerah (SKPD) dalam satu tahun anggaran. Pemerintah Kota Kotamobagu belum menerapkan ASB. Penelitian ini bertujuan menganalisis apa faktor-faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Metode penelitian menggunakan kualitatif dengan pendekatan eksploratori dan Pemerintah Kota Kotamobagu sebagai objek penelitian. Data diperoleh melalui teknik wawancara mendalam, pengamatan, dan studi dokumentasi. Informan kunci ditentukan secara purposif untuk mendapatkan hasil informasi yang tepat dan akurat. Wawancara menggunakan In-depth interview jenis semi terstruktur selama 45 hingga 60 menit. Metode triangulasi digunakan dalam pengujian validitas atau kredibilitas data dan sumber. Data transkrip yang ditranscribe dari hasil wawancara dianalisis dengan metode analisis isi kemudian diberi tema/coding dan dilakukan konseptualisasi pernyataan ilmiah. Hasil interpretasi disimpulkan dalam teks naratif. Hasil penelitian menunjukkan ada beberapa faktor penghambat penerapan ASB pada Pemerintah Kota Kotamobagu. Ada 6 faktor penghambat : (1) dasar hukum, (2) ASB tidak efektif dan sulit dipahami, (3) komunikasi, (4) disposisi/sikap, (5) sumber daya manusia, (6) peran TAPD.

Kata Kunci : Analisis Standar Belanja, Anggaran Berbasis Kinerja, Anggaran Pendapatan dan Belanja Daerah, Pengelolaan Keuangan Daerah.