ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENYERAPAN BELANJA DANA ALOKASI KHUSUS BIDANG PENDIDIKAN DI KABUPATEN SUMBAWA TAHUN ANGGARAN 2010
ABSTRACT: Realization of
regional expenditure which sourced from the specific allocation fund in the
education sector could be used as benchmarks of regional government performance
in management of regional finance. Realization of Block Grant or Specific
Allocation Fund (SAF) in education expenditure on Sumbawa Regency in 2010 period only 27,66 persen showed symptoms of a disturbance
in the local budget cycle. The research objective is to identify and analyze
the determinant factors realization of
SAF (called DAK) expenditure in the education sector in Sumbawa Regency in 2010
period. Data were collected through questionnaires using purposive sampling
techniques and by conducting unstructured interviews. To identify the factors used
exploratory factor analysis, and to analyze the results of factors used
descriptive qualitative analysis. The results of factor analysis showed that
there are 5 factors affecting the realization of the specific allocation fund expenditure in
the education sector in Sumbawa Regency in 2010 period are regulatory, bud-get
execution, human resource capacity, budgeting, and controlling factor.
Keywords: local expenditure,
expenditure in the education sector,
budget execution, the capacity of human resources, controlling
Penulis: Kaharuddin, Abdul
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Kode Jurnal: jpmanajemendd130526
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