ANALISIS SISTEM DAN PROSEDUR PENGANGGARAN DALAM PENINGKATAN EFEKTIVITAS ANGGARAN (Studi Pada Kantor Kementerian Agama Kota Palu)

Abstract

The study aims to analyze :1) the DIPA budgeting system and procedure in the office of Religious Affairs, Palu city; 2) enabling and inhibiting factors of DIPA budget system and procedure to increase budget effectiveness in the office of Religious Affairs, Palu City. The research applies descriptive qualitative method to describe the system and procedure of budgeting in the office of Religious Affairs, Palu city and it explains the results with descriptive interpretive method. The results finds that the system and procedure of DIPA budgeting in the office of Religious, Palu city has been conducting effectively as it is started with planning based on the Government Rules no. 25 year 2004; budgeting is based on basic needs and functions by involving all the governmental working units based on the regulations. Even though the RKA-K/L preparation has not fully adjusted to the governmental laws no. 90 year 2010, but the supporting documents are sufficiently fulfilled the normative rule of budgeting. Some enabling factors in budgeting system and procedure include regulation on budgeting, cooperation, central government policy, funding, and information and technological advancement. Inhibiting factors include the incompetence of human resources, geographycal conditions, and time.