Efisiensi Penyerapan Anggaran di Polres Lima Puluh Kota

Abstract

The research was motivated by the existence of non-optimal budget absorption which caused the remainder in fiscal year 2023 and a decrease in the budget ceiling in fiscal year 2024. The existence of budget planning that has not been optimized affects the implementation of budget absorption in the current year. The type of research used is a qualitative analysis approach. Informants are determined by purposive sampling. Data sourced from primary data and secondary data. Data is collected by means of observation, interviews and documentation, then analyzed using data reduction, data display and conclusion drawing. The results showed that: The efficiency of budget absorption in Polres Lima Puluh Kota is considered to be efficient which refers to the existing budget allocation performance targets can be achieved. However, there are problems, namely the occurrence of budget absorption that accumulates at the end of the fiscal year. The budget realization report of Polres Lima Puluh Kota in 2023 which consists of 2 types of expenditure, namely personnel expenditure and goods expenditure, is quite good. However, there was a remaining budget in 2023 of 10.22%. The factors causing the reduced budget allocation in 2024 are concluded that: Budget planning, budget planning is still experiencing problems with the mismatch between the proposed budget which causes the remaining budget and the accumulation of budget absorption at the end of the 2023 fiscal year, the absence of a Procurement Officer for goods / services resulted in delays in budget absorption, human resources only amounted to 296 personnel causing duplicate tasks so that personnel responsible for financial management did not focus on carrying out budget performance and the lack of understanding of the work unit on the budget absorption mechanism needs to be considered by the work unit so that budget implementation is not disrupted

Keywords—Efficiency, Budget Absorption, Budget Allocation