Analisis Keterlambatan Penyerapan Anggaran pada Satuan Kerja Kantor Kementrian Agama Kota Subulussalam Tahun 2018

Abstract

The problem of low budget absorption in the first semester and swelling at the end of the year is still happening today. The performance of absorbing such a budget will not have a positive impact on the nation's development process. Absorption of the state budget requires a balance and the proportion of movements that run continuously. This study aims to find out and analyze the factors that affect budget absorption in the Subulussalam Ministry of Religion City Work Unit 2018 and to find out and analyze the factors that cause delays in budget absorption in the Subulussalam Municipality Ministry of Religion Work Unit 2018. Research informants chosen by purposive sampling. Data collection techniques used through interviews and observation. Data Analysis Techniques used in this study are qualitative data analysis techniques. The results showed that the budget performance at the Office of the Ministry of Religion of Subulussalam City had not been as expected because not all budgets could be absorbed in the programs implemented. There is a tendency to reduce budget allocations for certain activities with the aim that the available budget can be allocated to various other programs, so that the implementing unit must re-plan the technical implementation of the activities in order to be more in line with the available budget. Provision of the budget at the Office of the Ministry of Religion of Subulussalam City tends to be late in the sense that the provision of the budget cannot be carried out in accordance with the timing of the activities specified in the plan. Employee competencies in terms of knowledge about various fields of work are classified as lacking, so that if there are employees who are unable to attend, they cannot be replaced by other employees. Employees are also less committed to carrying out office work if there are family matters that they must do.