PENGARUH KAPASITAS SUMBER DAYA MANUSIA, POLITIK PENGANGGARAN, PERENCANAAN DAN INFORMASI PENDUKUNG TERHADAP SINKRONISASI DOKUMEN APBD DENGAN DOKUMEN KUA-PPAS DI LINGKUNGAN PEMERINTAH KOTA TANJUNGPINANG

Arniati

Politeknik Batam

Imelda

Universitas Maritim Raja Ali Haji

Ely Kartikaningdyah

Politeknik Batam

ABSTRACT

The Purpose of this research is to influence the Capacity of Human Resources, The Political Budgeting, The Planning Factor, and The Factor Supporting of Information toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) sand Plafond of Temporary Budget (PPAS) in the city of Tanjungpinang.

Sample in this research is Budgeting of Committee Agency (DPRD), Head of SKPD, Head of Area, Head of Section, Head of Sub Part, Head of Sub Area and Staff that related to arranging Budgeting of SKPD. Getting of data by using purposive sampling, where total respondent this research 106 peoples. Collected data with disseminated of questioner method to every SKPD in Tanjungpinang city. Analysis was used to test the impact by using linear Regression to every variable.

Result of the research refer that First, Capacity of Human Resources not influential positive of significant toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) and Plafond of Temporary Budget (PPAS) with significant level Y1 = 0.823 (82.3%) and Y2 = 0.088 (8.8%). Second, The Political Budgeting not influential positive of significant toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) and Plafond of Temporary Budget (PPAS) with significant level Y1 = 0.716 (71.6%) and Y2 = 0.918 (91.8%). Three, The Planning Factor not influential positive of significant toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) and Plafond of Temporary Budget (PPAS) with significant level Y1 = 0.313 (31.3%) and Y2 = 0.514 (51.4%). And Four, The Factor Supporting of Information not influential positive of significant toward the Local Government Annual Budget (APBD) document synchronizations with General Budget Policy and the Priority (KUA) and Plafond of Temporary Budget (PPAS) with significant level Y1 = 0.487 (48.7%) and Y2 = 0.829 (82.9%).

Key Words: Capacity of human resources, political budgeting, planning, supporting information, synchronization, the local government annual budget (APBD) document, general budget policy and the priority (KUA) and plafond of temporary budget (PPAS).

Public sector budgeting associated with the process of determining the amount of funds allocated for each program and activity in monetary units. The budgeting process begins when a public sector organization strategy formulation and strategic planning has been completed. Stage budgeting is very important because the budget is not effective and not performance oriented will be able to thwart the plans that had been developed. Public sector budget is an instrument of accountability for the management of public funds and implementation of programs funded from public money (Mardiasmo, 2005:61). Based on the Regulation of the Minister of Home Affairs (Permendagri) No. 13 in 2006, budgeting integrated (unified budgeting) is the preparation of annual financial plan is carried out in an integrated manner for all types of government spending in order to carry out activities that are based on the principle of achieving the efficiency of allocation of funds.

Budgeting mechanism has been provided in a number of legislations, including the Act (Act) No.. 32 of 2004 on Regional Government on the amendment of Law No.22 of 1999, Government Regulation (PP). 58 of 2005 concerning Financial Management, and Permendagri 13 of 2006 on Guidelines for Financial Management who later underwent revision became Permendagri No. 59 of 2007 concerning Amendment Permendagri 13 of 2006 on Guidelines for Financial Management, Permendagri No.32 of 2008 on Guidelines for Preparation of Budgetary Expenditures in 2009. Budgeting mechanism involves the various parties who have different backgrounds both in the level of understanding of the budget and of interest to the budget.

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