Kapabilitas Pemerintah Kabupaten Rokan Hilir Dalam Pengelolaan Keuangan Daerah (Studi Pada Rancangan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2021)

Syahroni, Sarman (2022) Kapabilitas Pemerintah Kabupaten Rokan Hilir Dalam Pengelolaan Keuangan Daerah (Studi Pada Rancangan Anggaran Pendapatan Dan Belanja Daerah Tahun Anggaran 2021). Masters thesis, Universitas Islam Riau.

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Abstract

Regional autonomy as a form of delegating part of the authority of the central government to local governments has the freedom to regulate their own affairs, resulting in local governments having the freedom to regulate their own affairs . One of them is that local governments are given the authority to regulate their own financial affairs. Rokan Hilir Regency is one of 2 regencies that was given a warning by the Riau Provincial Government for being an area that was late in ratifying the RAPBD into APBD. Based on the researcher's initial review, there are still villages/Kepenghuluan who have been given a notification letter by the relevant Office to carry out the Musrenbangdes. The research method uses qualitative research methods as a technique for data collection and direct interviews with informants Regional Secretary of Rohil Regency, Head of Budget Agency, BPKAD of Rohil Regency, BAPENDA of Rohil Regency, BAPPEDA of Rohil Regency, KABAG ORTA SEKDA of Rohil Regency, Chairman of DPRD of Rokan Hilir Regency, Leader I of DPRD of Rokan Hilir Regency, Leader II of DPRD of Rokan Hilir Regency, Leader III of DPRD Rokan Hilir Regency, Head of BPKAD Riau Province. The results of the study show that the knowledge or skills of the implementing actors of the RAPBD in Rokan Hilir Regency are not sufficient enough knowledge and skills, this is evidenced by the RAPBD being implemented in accordance with the duties and functions of each but the ratification of the RAPBD for the 2021 fiscal year is too late. The Technical System, in regional financial management, especially in the RAPBD for the 2021 fiscal year, has a weakness. Integration with SIPD is because the server for inputting the application database is located at the Ministry of Home Affairs in Jakarta, so to correct if there is an input error it is difficult to do it must require a long and complex procedure. spent quite a long time. The leadership management system and responsibility for the preparation of the RAPBD are no longer an obstacle, but time management is in the completion of the process and step by step such as classification, codification and nomenclature of development planning and regional finance. Norm values developed in a policy have obstacles in the management of regional finances, especially in the RAPBD for the 2021 budget year, these constraints are changing rules and must adapt to government conditions that lead to E-government, the obstacle is the adjustment of the implementing RAPBD in the regions.

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