PENYERAPAN ANGGARAN PADA DINAS PARIWISATA DAERAH PROVINSI SULAWESI UTARA
Keywords:
Penyerapan Anggaran, Ketepatan Waktu, Capaian Realisasi, Efektivitas Anggaran, Pertanggungjawaban AnggaranAbstract
Penyerapan anggaran di Satuan Kerja Perangkat Daerah (SKPD) memiliki peran penting dalam mendukung pencapaian tujuan program pemerintah daerah dan meningkatkan pelayanan publik.Penelitian ini bertujuan untuk menganalisis penyerapan anggaran dan faktor-faktor yang mempengaruhi penyerapan anggaran di Dinas Pariwisata Daerah Provinsi Sulawesi Utara. Penelitian menggunakanmetode kualitatif denganpendekatan studi kasus.Sumber data meliputi sumber data primer dan sekunder, dengan teknik pengumpulan data melalui observasi, wawancara dan dokumen. Teknik analisis data dilakukan secara interaktif dengan mereduksi data, menyajikan data, dan verifikasi data. Hasil penelitian menunjukkan ketepatan waktu penyerapan anggaran masih terkendala perencanaan yang tidak matang, keterbatasan SDM, dan proses administrasi yang panjang. Dari segi capaian realisasi, sebagian besar target anggaran tercapai, tetapi penyerapan anggaran yang cenderung dipercepat pada akhir tahun berdampak pada kualitas output yang kurang optimal. Efektifitas anggaran juga menunjukkan bahwa meskipun tingkat penyerapan tinggi, belum semua kegiatan menghasilkan dampak yang signifikan, terutama karena perencanaan yang kurang matang. Dalam hal pertanggungjawaban, kendala utama meliputi keterbatasan transparansi, keterlambatan pelaporan serta kurangnya pemanfaatan teknologi dalam proses pelaporan keuangan.
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