ANALISIS ANGGARAN DAN REALISASI KEGIATAN KEUANGAN PADA DINAS PENDIDIKAN PROVINSI KALIMANTAN SELATAN

Abstract

This study aimed to analyze the budget and actual expenditure in South Kalimantan Province Education Department for the fiscal year 2012 to fiscal year 2014. The analysis used the analysis of quantitative and qualitative analysis by comparing the budget with expenditures, fiscal year 2012 to fiscal year 2014 at the Department of Education of South Kalimantan Province and analyze the implementation of the budget is based on interviews with financial managers in South Kalimantan Provincial Education Department. The results showed that during the three-year comparative analysis of budget realization suggests there is instability in the realization. The evaluation results were not up to occur in service improvement program administration offices providing services subpart correspondence in fiscal year 2012 with a budget ceiling of Rp. 15,000,000.00 only realized Rp. 3,629,100.00 or 24.19%. In fiscal year 2013 with a budget ceiling of Rp. 20,500,000.00 only realized Rp. 3,008,500.00 or equivalent to 14.68%. In fiscal year 2014, with a budget ceiling of Rp. 34,000,000.00 only realized Rp. 3,419,000.00 or equivalent to 10.06%. Absorption budget can not be implemented optimally partly caused by various factors such as non-performance activities, the high value of the budget cap and the lack of coordination between the Technical Activities Executive Officer with the commission inactivities