FAKTOR-FAKTOR PENYEBAB AKURASI RENCANA PENARIKAN DANA
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Abstract
Tujuan dari penelitian untuk mengetahui kualitas perencanaan anggaran melalui analisis kesesuaian realisasi penyerapan atau penarikan dana terhadap Rencana Penarikan Dana (RPD). Penelitian ini menggunakan metode deskriptif kualitatif, data primer didapat dari wawancara dan data sekunder berasal dari dokumen pada Kantor Pelayanan Perbendaharaan Negara (KPPN) Solok. Hasil penelitian menunjukkan bahwa faktor utama yang menyebabkan rendahnya kualitas perencanaan penarikan dana adalah kualitas sumber daya manusia (SDM) yang belum optimal, lemahnya koordinasi antara bagian perencanaan dan pelaksana, serta ketiadaan sistem penghargaan dan sanksi. Permasalahan terkait kualitas SDM dan koordinasi dapat ditingkatkan melalui peran kepemimpinan yang efektif dalam satuan kerja. Sementara itu, penerapan sistem penghargaan dan sanksi memerlukan regulasi yang ditetapkan oleh Direktorat Jenderal Perbendaharaan agar dapat berjalan secara optimal dan berkontribusi dalam meningkatkan kualitas perencanaan penarikan dana.
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