EVALUASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) (Studi Kasus Kualitas Belanja Pada Dinas Pendidikan Kabupaten Pulau Taliabu)

Sari

The aims of this study are: (1) To determine the suitability between performance and expectations of the quality of local government spending on the education sector in the Taliabu island district. (2) To find out the discipline of spending on the development priorities of the Regional Government in the education sector in Taliabu Regency. (3) To determine the accuracy of the allocation of local government expenditures for the education sector in the Taliabu island district. (4) To determine the efficiency and effectiveness of local government spending in the education sector in the Taliabu island district. (5) To find out the accountability and transparency of the management of local government spending in the education sector in the Taliabu island district. The type of data used in this study is primary and secondary data as a complement by using descriptive qualitative research methods that refer to the descriptive case study strategy design. The findings of the analysis show that the variable aspect of the quality of expenditure expected by the informants is 6.17 and the value of the performance of the quality of spending that occurs in the field is 4.74. This means that the performance of the quality of regional spending, especially the education sector in the Taliabu island district is still below the expected condition. Based on the survey results, there are 48% of informants who still doubt and/or state that the education office has not been disciplined in planning and budgeting programs or activities that are priority services, and 52% of informants say they are disciplined. Based on the variable results of the Taliabu Island District Education Office during 2017-2021, 61% of informants stated that the allocation of capital expenditures could not be increased (at least 29-30%) of the total education expenditures. For personnel expenditures, there are 23% of informants doubting that the Education Office can meet the allocation of personnel expenditures below 50%. While the allocation of social assistance, there are 16% of informants stated that the allocation was not right on target. The results of the analysis showed that 54.54% of informants considered that education sector spending in the Taliabu island district had not been managed efficiently. Regarding the effectiveness of spending, there are 54.54% of informants assessing that the impact of the management of spending on the education sector has not been effective. Then the results of the analysis, there are 3.22% of informants who still doubt the aspect of accountability or accountability for regional expenditures at the Education Office of the Taliabu island district. Meanwhile, in the aspect of transparency, there are 10.76% of informants assessing that the management of regional expenditures, especially in the Education Office, has not been accessible to the public