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EVALUASI PENYUSUNAN DAN PELAKSANAAN
ANGGARAN PENDAPATAN DAN BELANJA DAERAH
FIELD STUDY PADA DINAS PEKERJAAN UMUM KOTA MAGELANG
DOSEN PENGAMPU :
NUR LAILA YULIANI, M.SC.
DISUSUN OLEH:
ENU YANUAR NINGSIH 13.0102.0077
IIN MUJIANA 13.0102.0078
RIMA ALIFTA PURWANI 13.0102.0100
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PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI
UNIVERSITAS MUHAMMAKOTA MAGELANGAH MAGELANG
2016
BAB I
PENDAHULUAN
A. Latar B!a"a#$
Orga!"a"! "#$%&r '()*!$ "aga% +(a- !%#+($a a*a+ $#-!('a "#-ar!-ar!.
Aa'( &rga!"a"! "#$%&r '()*!$ +#+!*!$! %(/(a a*a+ +#+)#r!$a '#*aaa )ag!
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+a"ara$a%. I"%!%("! '#+#r!%a-a +#r('a$a "a*a- "a%( &rga!"a"! "#$%&r '()*!$ ag
'#%!g a*a+ +#(/ag '#+)ag(a ! "#ga*a )!ag )a!$ /ag$a '##$ +a('(
/ag$a 'a/ag. P#+)ag(a ag !*a$($a 'aa +a"!g+a"!g a#ra- )#r)#a "a%(
"a+a *a! +#g!ga% $#)(%(-a a '&%#"! a#ra- ag aa %!a$*a- "a+a. Ma$a -a* !!
'( )#ra+'a$ %#r-aa' 'r&gra+ a $#g!a%a ag -ar(" !)(a% '#+#r!%a- a#ra- #+!
+#a'a! %(/(aa +a"!g+a"!g.
P#+#r!%a- a#ra- a*a+ +#*a$"aa$a 'r&gra+ a $#g!a%a #+! %#ra'a!a
%(/(a +a$a !'#r*($a "(a%( 'r&"#" '#("(a aggara. Aggara a!%( "(a%( r#aa
ag !"("( "#ara "!"%#+a%!" ag +#*!'(%! "#*(r(- $#g!a%a '#r("a-aa, ag
!a%a$a a*a+ (!% $#"a%(a4 +&#%#r a )#r*a$( (%($ /ag$a 5a$%( '#r!
%#r%#%( ag a$a a%ag M(aar, 168 -a* 14. S#ag$a aggara "#%&r '()*!
"#!r! a!%( "#)(a- 'r&"#" ag !*a$($a &*#- &rga!"a"! "#%&r '()*! (%($ +#ga*&$a"!$a "(+)#r aa ag !+!*!$!a $# a*a+ $#)(%(-a$#)(%(-a ag %!a$
%#r)a%a" Fr##+a, 2003 a*a+ # N&r!a5a, 2009:84
a*a+ '##*#ggaraa '#+#r!%a-a a#ra-, $#'a*a a#ra- !)a%( &*#- '#rag$a%
a#ra- ag "a*a- "a%(a aa*a- !a" "#)aga! '#*a$"aa (r("a a#ra-. Aa'( "#%!a'
a#ra- !)#r!$a 5#5#ag (%($ +#*a$($a '#("(a Aggara P#a'a%a a
;#*a/a a#ra- AP;4 +#g!ga% "aa% !! '#("(a AP; "(a- +#/a! -a$
"#'#(-a )ag! '#+#r!%a- a#ra-.
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E>a*(a"! aggara !*a$($a #ga +#+)a!g$a aggara ag %#*a-
!r#aa$a #ga r#a*!"a"!a. T(/(a ar! #>a*("! aggara a!%( (%($ +##*("(r!
'#!+'aga a%a" aggara $# #'ar%#+# ag )#r"ag$(%a a !g(a$a "#)aga!
a"ar (%($ '#!*a!a $!#r/a #'ar%#+# #r"!%a" M(-a++a
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BAB II
TINJAUAN PUSTAKA
A. K%a#$a# Dara(
Paa %!g$a% '#+#r!%a- a#ra- %#ra'a% r(ag *!g$(' ag "#r('a #ga $#(aga
#gara, a!%( Aggara P#a'a%a a ;#*a/a a#ra- AP;4, )arag)arag !>#%ar!"
$#$aaa a#ra-, a )aa ("a-a +!*!$ a#ra- ;UM4.S#'#r%! -a*a #gara, AP;
a )arag)arag !>#%ar!" $#$aaa a#ra- /(ga !$#*&*a "#ara *ag"(g &*#-
a#ra-.Ha* !! +#r('a$a ("(r '#%!g $#(aga a#ra- Ha*!+, 2012 334.
1. P#g#r%!a
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a#ra-, a *a!*a!, aa%a( -a$ (%($ +##r!+a "(+)#r"(+)#r '##r!+aa
*a! "#'#r%! aa a*&$a"! (+(+ a aa a*&$a"! $-("(" "#"(a! '#ra%(ra ag
!%#%a'$a. Ha$ %#r"#)(% a'a% +#a!$$a $#$aaa a#ra-.
). Yag !+a$"( #ga "#+(a $#5a/!)a aa*a- $#5a/!)a (%($ +#g#*(ar$a
(ag (%($ +#+)aar %ag!-a%ag!-a 'aa a#ra- a*a+ rag$a
+##*#ggara$a =(g"! '#+#r!%a-a, !=ra"%r($%(r, '#*aaa (+(+, a
'#g#+)aga #$&&+!. #%ar!" +!*!$ a#ra-, "#ag$a $#(aga a#ra- ag !'!"a-$a aa*a- ;UM.
3. P#g#*&*a
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1. P#g#r%!a Aggara P#a'a%a a ;#*a/a a#ra- AP;4
M#(r(% Ma+#"a- 1664 a*a+ Ha*!+ 2008 204 'aa #ra &r# )ar(, aa*a-
@R#aa &'#ra"!&a* $#(aga '#+a, !+aa 'aa "a%( '!-a$ +#gga+)ar$a
'#r$!raa '#g#*(ara "#%!gg!%!gg!a g(a +#+)!aa! $#g!a%a$#g!a%a a
'r&#$'r&#$ a#ra- "#*a+a "a%( %a-( aggara %#r%#%(, a ! '!-a$ *a!+#gga+)ar$a '#r$!raa a "(+)#r"(+)#r '##r!+aa a#ra- g(a +#(%('!
'#g#*(ara'#g#*(ara ag !+a$"(B.M#(r(% Wa/&g a*a+ Ha*!+ 2008 204 'aa #ra &r# *a+a, aa*a-
@R#aa '#$#r/aa $#(aga ag !)(a% (%($ "(a%( /ag$a 5a$%( $#%!$a )aa
*#g!"*a%!= PR4 +#+)#r!$a $r#!% $#'aa )aa #$"#$(%!= $#'a*a a#ra-4 (%($
+#*a$($a '#+)!aaa g(a $#)(%(-a r(+a- %agga a#ra- "#"(a! #ga raaga
ag +#/a! a"ar '##%a'a aggara, a ag +#(/($$a "#+(a '#g-a"!*a
(%($ +#(%(' '#g#*(ara %a!B.
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1.2.1
.
aa ;ag! Ha"!*
1.2.2
.
aa A*&$a"! U+(+
1.2.3
.
aa A*&$a"!
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3.1.
.
P##r!+aa !"!
a 'a/a$ a#ra- '#+#r!%a- $a)('a%#$&%a. )4 R#%r!)("! a#ra-a!%( P##r!+aa '#+#r!%a- a#ra- ag )#ra"* ar!
r#%r!)("! a#ra-. J#!" r#%r!)("! a#ra- !r!! +#(r(% &)/#$ '#a'a%a
"#"(a! #ga (ag(ag %#%ag 'a/a$ a#ra- a r#%r!)("! a#ra-,
+!"a*a r#%r!)("! '#*aaa $#"#-a%a, r#%r!)("! a!r, r#%r!)("! /#+)a%a
%!+)ag, a *a!*a!.
4 Ha"!* P#g#*&*aa
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!!!. P#a'a%a )(ga
!>. P##r!+aa a%a" %(%(%a ga%! $#r(g!a a#ra-
>. P##r!+aa $&+!"!, '&%&ga a%a('( )#%($ *a! "#)aga! a$!)a% ar!
'#/(a*a a a%a( '#gaaa )arag a a%a( /a"a &*#- a#ra-
>!. P##r!+aa $#(%(ga ar! "#*!"!- !*a! %($ar r('!a- %#r-aa' +a%a
(ag a"!g
>!!. P#a'a%a #a a%a" $#%#r*a+)a%a '#*a$"aaa '#$#r/aa
24 aa P#r!+)aga
aa '#r!+)aga aa*a- aa ag )#r"(+)#r ar! '##r!+aa aggara
'#a'a%a a )#*a/a #gara AP;N4 ag !a*&$a"!$a $#'aa a#ra- (%($
+#+)!aa! $#)(%(-a a#ra-.
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!'#rg(a$a a*a+ rag$a +#aa! '#*a$"aaa (r("a '#+#r!%a-a ag
+#/a! $#5#aga '#+#r!%a- 'r&>!"! a%a( '#+#r!%a- $a)('a%#$&%a ag
%#r!r! ar! (r("a 5a/!), (r("a '!*!-a, a (r("a ag '#agaaa a*a+
)ag!a a%a( )!ag %#r%#%( ag a'a% !*a$"aa$a )#r"a+a a%ara '#+#r!%a-
a '#+#r!%a- a#ra- a%a( a%ar '#+#r!%a- a#ra- ag !%#%a'$a #ga
$#%#%(a '#r(ag(aga. ;#*a/a a#ra- +#(r(% $#*&+'&$ !)#a$a
+#/a! (a a!%(
14 !"! $#'aa '#+#r!%a-
$a)('a%# $&%a a%a( '#a'a%a '#+#r!%a- $a)('a%# $&%a $#'aa
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'#+#r!%a- a#ra- *a!a "#"(a! #ga $#%#%(a '#r(ag(aga.
g4 ;a%(a $#(aga !g(a$a (%($ +#gaggar$a )a%(a $#(aga
ag )#r"!=a% (+(+ a%a( $-("(" ar! 'r&>!"! $#'aa $a)('a%# $&%a,
'#+#r!%a- #"a, a $#'aa '#+#r!%a- a#ra- *a!a a%a( ar!
'#+#r!%a- $a)('a%# $&%a $#'aa '#+#r!a- #"a a '#+#r!%a- a#ra-
*a!a a*a+ rag$a '#+#ra%aa a a%a( '#!g$a%a $#+a+'(a
$#(aga.-4 ;#*a/a %!a$ %#r(ga +#r('a$a )#*a/a ((%$ $#g!a%a ag "!=a%a %!a$
)!a"a a%a( %!a$ !-ara'$a )#r(*ag "#'#r%! '#agg(*aga )#aa *a+a
a )#aa "&!a* ag %!a$ !'#r$!ra$a "#)#*(+a, %#r+a"($
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'#g#+)a*!a a%a" $#*#)!-a '##r!+aa a#ra- %a-(%a-( "#)#*(+a
ag %#*a- !%(%('.24
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4 Ha"!* '#/(a*a $#$aaa a#ra- ag !'!"a-$a !g(a$ a%ar *a!
(%($ +#gaggar$a -a"!* '#/(a*a '#r("a-aa +!*!$ #gara ;UM
a '#/(a*a a""#% +!*!$ '#+#r!%a- a#ra- ag !$#r/a"a+a$a #ga
'!-a$ $#%!ga, a%a( -a"!* !!>#"%a"! '##r%aa +&a* '#+#r!%a- a#ra-.
4 P##r!+aa '!/a+a a#ra- !g(a$a (%($ +#gaggar$a '##r!+aa
'!/a+a a#ra- %#r+a"($ '##r!+aa a%a" '##r)!%a &)*!ga"! a#ra- ag
a$a !r#a*!"a"!$a 'aa %a-( aggara )#r$#aa.#4 P##r!+aa $#+)a*! '#+)#r!a '!/a+a !g(a$a (%($ +#gaggar$a
'&"!"! '###r!+aa $#+)a*! '!/a+a ag !)#r!$a $#'aa '#+#r!%a-
'("a% a a%a( '#+#r!%a- a#ra- *a!a.
=4 P##r!+aa '!(%ag !g(a$a (%($ +#gaggar$a '##r!+aa ag
)#r"(+)#r ar! '#*(a"a '!(%ag '!-a$ $#%!ga, "#'#r%! )#r('a '##r!+aa
'!(%ag a#ra- ar! '#a'a%a a#ra-.24 P#g#*(ara P#+)!aaa
P#g#*(ara '#+)!aaa +#a$(' '#+)#%($a aa aaga, '#aa+a
+&a* !>#"%a"!4 '#+#r!%a- a#ra-, '#+)aara '&$&$ (%ag, a '#+)#r!a
'!/a+a a#ra-.a4 I>#"%a"! '#+#r!%a- a#ra- !g(a$a (%($ +#gaggar$a $#$aaa
'#+#r!%a- a#ra- ag !!>#"%a"!$a )a!$ a*a+ /ag$a '##$ +a('(
/ag$a 'a/ag.
)4 P#+)aara '&$&$ (%ag !g(a$a (%($ +#gaggar$a '#+)aara
$#5a/!)a a%a" '&$&$ (%ag ag !-!%(g )#ra"ar$a '#r/a/!a '!/a+a
/ag$a '##$, /ag$a +##ga-, a /ag$a 'a/ag.
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!)#r!$a $#'aa '#+#r!%a- '("a% a a%a( '#+#r!%a- a#ra- *a!a.
4 P#+)#%($a aa aaga !g(a$a (%($ +#aa! $#g!a%a ag
'##!aa aaa %!a$ %#'a% "#$a*!g(" "#'#(-a !)#)a$a a*a+
"a%( %a-( aggara.
34 P#+)!aaa N#%&
P#+)!aaa #%& +#r('a$a "#*!"!- a%ara '##r!+aa '#+)!aaa #ga
'#g#*(ara '#+)!aaa.
3. K-/ R"#+#$ APBD
;#ra"ar$a P#ra%(ra M#%#r! a*a+ N#g#r! N&. 13 %a-( 2009 %#%ag P#&+a
P#g#*&*aa
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. U%($ %#r%!) '#gaggara $&# !-!+'( +#/a! "a%( $#"a%(a $&# aggara
ag !"#)(% $&# r#$#!g.. Ur(%a "("(a $&# r#$#!g AP; !+(*a! ar! $&# (r("a '#+#r!%a-a
a#ra-, $&# &rga!"a"!, $&# 'r&gra+, $&# $#g!a%a, $&# a$(, $&# $#*&+'$,
$&# /#!", $&# &)/#$ a$ &# r!!a &)/#$.. P!a"'a#aa# APB
P#+#r!%a- a#ra- +#a+'a!$a *a'&ra r#a*!"a"! "#+#"%#r '#r%a+a $#'aa
PR 'aa a$-!r J(*! %a-( aggara ag )#r"ag$(%a (%($ +#+)#r!$a !=&r+a"!
+#g#a! '#r$#+)aga '#*a$"aaa AP;.La'&ra r#a*!"a"! %#r"#)(% +#/a! )a-a
#>a*(a"! '#*a$"aaa AP; "#+#"%#r '#r%a+a a '##"(a!a'#r()a-a AP; 'aa
"#+#"%#r )#r!$(%a.
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+a"ara$a%, a )aga!+aa 'r&gra+'r&gra+ %#r"#)(% !)!aa!. P#("(a a
'#*a$"aaa aggara %a-(a +#r('a$a rag$a!a 'r&"#" aggara. Pr&"#"
'#("(a aggara +#+'(a! #+'a% %(/(a, a!%(
a. M#+)a%( '#+#r!%a- +#a'a! %(/(a =!"$a* a +#!g$a%$a $&&r!a"! a%ar
)ag!a a*a+ *!g$(ga '#+#r!%a-. ). M#+)a%( +#!'%a$a #=!"!#"! a $#a!*a a*a+ +##!a$a )arag a /a"a
'()*!$ +#*a*(! 'r&"#" '#+r!&r!%a"a.. M#+(g$!$a )ag! '#+#r!%a- (%($ +#+#(-! 'r&r!%a" )#*a/a.
. M#!g$a%$a %ra"'ara"! a '#r%agg(g/a5a)a '#+#r!%a- $#'aa PR
a +a"ara$a% *(a".
8. Ta(a P#5%'%#a# APBD
;#ra"ar$aP#r+#agr! N&+&r 21 Ta-( 2011%#%ag P#r()a-a
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$. TAP +#*a$($a >#r!=!$a"! raaga PASar!a" "#*!"!- a%a( '#r)#aa4 a%ara$!#r/a a$%(a* #ga ag
!aggar$a.
Aa*!"!" >ar!a" "#ara gar!" )#"ar )#r=&$(" 'aa
a. ar!a" '#a'a%a (revenue variance)
). ar!a" '#g#*(ara (expenditure variance)
1) ar!a" )#*a/a r(%! (recurrent expenditure variance)
2) ar!a" )#*a/a !>#"%a"!+&a* (capital expenditure variance)
ar! -a"!* aa*!"!" >ar!a", $#+(!a !a%a$a a*a+ )#%($'#r"#%a"# a%ara
r#a*!"a"! #ga ag !aggar$a "#-!gga a'a%!r(+("$a "#)aga! )#r!$(%
Analisis Varians (%) = Realisasi
Anggaran x 100%
2. E"-#-&+
M#(r(% Mar!a"+& 2006 1314 #$&&+! aa*a- -()(ga a%ara 'a"ar a
+a"($a (cost of output). #ga $a%a *a!, #$&&+! aa*a- 'ra$%!$ '#+)#*!a )arag
a /a"a !'(% #ga %!g$a% $(a*!%a" %#r%#%( 'aa -arga %#r)a!$ ag !+(g$!$a
(spending less)P#g($(ra #$&&+! -aa +#+'#r%!+)ag$a +a"($a ag
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(%($ +#g($(r %!g$a% #$&&+!
Tingkat Ekonomi= Input
Nilai Input
3. E,+'+#'+
E=!"!#"! +#r('a$a '#r)a!ga &(%'(% a !'(% ag !$a!%$a #ga "%aar
$!#r/a a%a( %arg#% ag %#*a- !%#%a'$a Mar!a"+&, 2006 :4. S#+#%ara !%(, +#(r(%
R&)#r% 2012 17:4, a*a+ '("a% %agg(g /a5a), #=!"!#"! !($(r #ga ara
+#+)a!g$a )!aa a$%(a* #ga "%aar.M#(r(% Mar!a"+& 2006 1324, '#g($(ra #=!"!#"! !*a$($a #ga
+#gg(a$a '#r)a!ga a%ara &(%'(% ag !-a"!*$a %#r-aa' !'(% ag
!g(a$a cost of output 4. Pr&"#" $#g!a%a a'a% !$a%a$a #=!"!# a'a)!*a "(a%(
'r&($ a%a( -a"!* $#r/a %#r%#%( a'a% !a'a! #ga '#gg(aa "(+)#r aa a
aa ag "#r#a-r#a-a spending well 4. ;#r!$(% =&r+(*a (%($ +#g($(r
%!g$a% #=!"!#"!
TingkatEfisiensi=Output
Input
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. E,"t+9+ta'
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r"%a!+ta'
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2. T(/(a,
a. T(/(a
T(/(a +#r('a$a '#/a)ara a%a( !+'*#+#%a"! ar! '#ra%aa >!"! a +!"!
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#ga *!+a4 %a-(. Aa'( (ra!a ag +#r('a$a '#/a)ara ar! '#ra%aa
>!"! a +!"! "#)aga! )#r!$(%
M!"! T(/(a
1. M#5(/($a
'#*aaa 'r!+a a $!#r/a
!%#ra* ag #=#$%!=, #=!"!# a
a$(%a)#*, ag !($(g &*#-
a'ara%(r ag 'r&=#""!&a*
a. M#+)#r!$a '#*aaa 'r!+a $#'aa
+a"ara$a%.
). M#!'%a$a $!#r/a a'ara%(r ag
#=#$%!=, #=!"!# a a$(%a)#*
. M#5(/($a 'r&=#"!&a*!"+# a'ara%(r
S
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KEPALA DINAS
SEKRETARIS
KA !ID "IPTA KAR#A DAN PER$A&ANKA !ID PEN'AIRAN DRAINASE DAN ESDKA !ID !INA AR'A
KA S$! !A' KE$AN'ANKA S$! !A' $$ DAN KEPE'AAIANKA S$! !A' PR*'RA
KASI PEN'AIRAN DAN DRAINASE
KASI ENER'I DAN S$!ER DA#A INERAL
KASI !AN'$NAN 'ED$N'
KASI PER$A&AN +PER$KIAN
KASI ,ALAN DAN ,E!ATAN
KASI PEN'ENDALIAN DAN *PS
KEL*P*K ,A!ATAN -$N'SI*NAL
KA $PTD PEADA KE!AKARAN
KA S$! !A' T$
KA $PTD PEN'EL*LAAN ALAT !ERAT
KA S$! !A' T$
KA $PTD R$S$NAA
KA S$! !A' T$
Ga+)ar 1
STRU
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U%($ +#*a$"aa$a %(ga"%(ga" %#r"#)(%, !a" P#$#r/aa U+(+
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a. S#%!a' S
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". DAFTAR PUSTAKA
)*. ;a"%!a, Ira. 2009. !"untansi Se"tor #ubli" Suatu #engantar $disi % .
Ja$ar%a Sa*#+)a E+'a%.
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#enatausaaan dan #ertanggungawaban endaara pada SK#D dan
SK#KD. Ja$ar%a Sa*#+)a E+'a%.
). Ha*!+, A)(* $$. 2010. Sistem !"untansi Se"tor #ubli" . Y&ga$ar%a
UPP STIM Y
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). Ra!, I G("%! Ag(g. 2008. !udit Kinera pada Se"tor #ubli" . Ja$ar%a
Sa*#+)a E+'a%
). Ra!!%a, Y&"#'-!# R#a, 2013. @E>a*(a"! P#("(a a R#a*!"a"!
Aggara ;#*a/a P#r!&# 20102012B.S"ripsi &ida" Dipubli"asi"an.
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-irlaba. Ja$ar%a P##r)!% M!%ra Waaa M#!a
). R!%&ga, Ir5a Ta(=!. 2006. #erencanaan dan #enganggaran
Keuangan Daeradi ndonesia. Y&ga$ar%a S#$&*a- Pa"a"ar/aa
UGM.
. R!a%&, Ag(". 2012. @Aa*!"!" R#a*!"a"! AP; Pr&>!"! Ja5a T#ga-
Ta-( Aggara 20082010B. /urnal lmu #oliti" 0ubungan
nternasional .&*.12, N&. 2, J(*!.
. Uag Uag N&+&r 32 Ta-( 200: %#%ag P#+#r!%a- P("a% a
a#ra-.
#. Uag Uag N&+&r 33 Ta-( 200: %#%ag P#r!+)aga