IMPLEMENTASI KEBIJAKAN PENERBITAN SURAT PERINTAH MEMBAYAR BIDANG KEUANGAN APBN PADA DINAS PENDIDIKAN DAN KEBUDAYAAN PROVINSI SULAWESI TENGAH

Abstract

The policy of warrant pay issuance is one of the state finance management policies to increase the awareness of budget use that sourced from State Budget, and a document issued, used by budget user, the authority of budget user of the signing budget of a warrant pay to withdraw funds allocated by source from DIPA or other equivalent documents. The aims of this research is to analyze the implementation of the policy of issuing a warrant paying financial aid sourced from the state budget. (Regulation of the Minister of Finance of the Republic of Indonesia Number 250/PMK.05/2010). This was a descriptive qualitative research. Data were collected through observation, interviews, and documentation. The theory used was adopted from Rippley and Franklin, since Rippley and Franklin's implementation theory model emphasized the content aspect of the policy. According to Rippley and Franklin where the success of program policy implementation is viewed from three factors, namely: a) a compliance perspective that measures the implementation from the apparatus obedience apparatus; b) the success of the implementation is measured by the smoothness of the routine and the absence of problem, and c) successful implementation leads to the satisfactory performance of all parties, especially beneficiary groups. The results of the research indicate that the implementation of the policy on payment letter issuance of State Budget Division aid to the Education and Culture Deoartment of Central Sulawesi Province has been well implemented.