Analysis of the Arrangement Mechanism of RKA-SKPD in Sampang Regency Focus on SKPD in Jrengik District
DOI:
https://doi.org/10.21927/ijma.2023.4(2).270-282Keywords:
Planning, Budget, RKA-SKPDAbstract
The study aims to analyze the mechanism for compiling the RKA-SKPD in Sampang Regency, focusing on the SKPD in Jrengik District. This research method uses descriptive qualitative with data collection through observation, interviews, and documentation. The results of this study indicate that the mechanism for preparing the RKA-SKPD starts from several stages, such as starting from the Musrenbancam to be included in the Renja-SKPD. Next is the preparation of the RKPD (Local Government Work Plan) which refers to the Renja-SKPD, the preparation of the KUA-PPAS (General Budget Policy and Temporary Budget Ceiling Priorities), the preparation of the RKA-SKPD (Work Plan and Budget of the Regional Government Work Unit), the preparation of the APBD Plan and discussion of the RAPBD, finally the ratification and determination of the Sampang Regency APBD (Regional Revenue and Expenditure Budget).References
Bastian, I. (2006). Sistem Akuntansi Sektor Publik. Jakarta: Erlangga.
Djasuli, M. (2013). Pencanaan, Penyusunan Perda dan Penganggaran APBD. Bangkalan: UTM Press.
Chaidir Iswanaji, Aziz muslim, M. Z. N. H. (2022). Ijarah Collaborative Service Model In Sharia Banking. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 5(2), 702–718.
Hakim, L. N., & Hamzah, A. P. (2022). Simulasi Perhitungan Analisis Standar Belanja Sebagai Dasar Penyusunan RKA-SKPD Pada Pemerintah Kabupaten Banyuasin. Jurnalku, 2(4), 513–526. https://doi.org/10.54957/jurnalku.v2i4.312
Jihan, N. (2021). Proses Penyusunan Rencana Kerja dan Anggaran Satuan Kerja Perangkat Daerah (RKA-SKPD) pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Provinsi Sumatera Utara. Universitas Sumatera Utara, 1-70. http://repositori.usu.ac.id/handle/123456789/36423
Karim, F. D., N, B., & I, A. (2021). System for Development of Local Work Unit Budget Work Plan (RKA-SKPD) at the Housing Office the People and Settlement Area of Gorontalo Province. Journal of Management and Administration Provision, 1(2), 1-5. https://doi.org/10.55885/jmap.v1i2.95
Manoppo, S. E., & Walandouw, K. S. (2019). Analisis Penyusunan Rencana Kerja Anggaran (RKA-SKPD) Pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Kepulauan Sangihe. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 7(4), 4798-4807. https://doi.org/10.35794/emba.v7i4.25432
M. Zidny Nafi’ Hasbi, I. W. (2021). Analysis of Ijarah Contract Service Innovations in Sharia Banking Transactions. In Annual International Conference on Islamic Economics and Business (Vol. 2021).
Mardiasmo. (2009). Akutansi Sektor Publik. Yogyakarta: CV. Andi Offset.
Moleong, L. J. (2014). Metode Penelitian Kualitatif. Edisi Revisi. Bandung: PT. Remaja Rosdakarya.
Mulyadi. (2001). Sistem Akuntansi. Jakarta: Salemba Empat.
Nordiawan, D. (2006). Akuntansi Sektor Publik. Jakarta: Salemba Empat.
Pasi, N., Kadir, A., & Isnaini. (2018). Implementasi Sistem Informasi Manajemen Daerah Keuangan Berbasis Akrual pada Pemerintah Kebupaten Dairi. Jurnal Administrasi Publik, 7(1), 49-63. https://doi.org/10.31289/jap.v7i1.1267
Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020 tentang Pedoman Teknis Pengelolaan Keuangan Daerah.
Rofiq, N., & Hasbi, M. Z. N. (2022). A New Paradigm In Economy About Maqashid Al-Sharia Theory: Reformulation Of Ibn-Asyur. PAMALI: Pattimura Magister Law Review, 2(1), 77. https://doi.org/10.47268/pamali.v2i1.817
Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah.
Salwah, A. (2019). The Impact of Budget Planning and The Budget Implementation to The Budget Absorption in Working Units, City Government of Banda Aceh. Jurnal Transformasi Administrasi, 9(2), 164-182. https://jta.lan.go.id/index.php/jta/article/view/110
Setiawan, D., & Setyorini, E. (2018). Dampak Pemilihan Kepala Daerah terhadap Alokasi Belanja Daerah. Kajian Ekonomi Keuangan, 2(2), 107-119. https://doi.org/10.31685/kek.v2i2.365
Sugiyono. (2015). Metode Penelitian Kualitatif, Kuantitatif, dan R&D. Bandung: Alfabeta.
Tjokroamidjojo, B. (1995). Perencanaan Pembangunan. Jakarta: PT Toko Gunung Agung.
Trisilia, M. (2016). Analisis Standar Belanja untuk Penyusunan RKA-APBD Kegiatan Penyediaan Bahan Bacaan (Studi Pada SKPD di Pemerintah Kabupaten Lumajang Tahun 2015). Jurnal Manajemen Bisnis Indonesia, 4(1), 147-158. https://doi.org/10.31843/jmbi.v4i1.108
Undang-Undang Nomor 25 Tahun 2004 tetang Sistem Perencanaan Pembangunan Nasional.
Wonce, M. (2019). Dinamika Rencana Anggaran Pada Anggaran Pendapatan Belanja Daerah (APBD) Buru Selatan. The Indonesian Journal of Public, 5(1), 1-17. https://doi.org/10.52447/ijpa.v5i1.1648
Yasa, G. W., & Dewi. (2014). Analisis Pengaruh Anggaran Partisipatif pada Budgetary Slack dengan Empat Variabel Moderasi (Studi Kasus pada Skpd Kabupaten Badung, Bali). E-Jurnal Ekonomi dan Bisnis Universitas Udaya, 2(1), 1-12.
Yin, R. K. (2012). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Zidny, M., Hasbi, N. ’, & Widayanti, I. (2022). Zakah Contribution for Community Economic Development with Analytical Networking Process Method. Bulletin of Islamic Economics, 1(1), 39–49. https://doi.org/10.14421/bie.2022.011-04
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

