Studi Fenomenologi Penyerapan Anggaran Pendidikan Pada Satuan Kerja Perangkat Daerah

SETYAWATI, YEKTI and -, Dr.Zulfikar, SE., M.Si and -, Dr.Erma setiawati, MM.,AK., CA (2021) Studi Fenomenologi Penyerapan Anggaran Pendidikan Pada Satuan Kerja Perangkat Daerah. Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Budget absorption is one of the indicators in assessing the financial management performance of a region. The achievement of budget absorption that does not succeed in achieving the target will have an impact on the loss of expenditure benefits. This study aims to find out how the budget absorption of Education Office is, and to find out how the stakeholders respond to Education Office's budget absorption. The research design in this study was a qualitative research with a qualitative method with a phenomenological approach. Data collection techniques in this study using interviews and documentation. The data analysis method used in this research is descriptive analysis. To check the validity of the data in this study, the researchers used technical triangulation and source triangulation methods. The results showed that the absorption of Education Office's budget for the 2019 fiscal year was delayed and still showed a tendency to accumulate budget disbursements at the end of the year. This is due to improper budget planning. Individual perceptions or traits also result in low budget absorption. In addition, the ineffectiveness of budget absorption occurs due to ineffective communication.

Item Type:	Thesis (Thesis)
Uncontrolled Keywords:	Budget, Budget Absorption, Phenomenological Studies.
Subjects:	L Education > L Education (General)
Divisions:	Fakultas Pasca Sarjana > Magister Akuntansi
Depositing User:	YEKTI SETYAWATI
Date Deposited:	21 Feb 2022 07:37
Last Modified:	21 Feb 2022 07:37
URI:	http://eprints.ums.ac.id/id/eprint/97673

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