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Nurul Fajar
Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Penyerapan Anggaran Pada Satuan Kerja Perangkat Aceh Nurul Fajar; Muhammad Arfan
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The absorption of  SKPD (govemental working unit/institution) budget contribute to the local government budget absorption as measured by the proportion of the budget that has been disbursed by working unit in one fiscal year. Absorption can be interpreted to compare the budget cap that has been established with a budget that has been realized. This study aimed to analyze the budget absorption in work units Aceh (SKPA). The population in this study was all SKPA (45 SKPA). The results showed that with the implementation of the comparison realization of the budget with a target budget absorption, consistency in the implementation of programs / activities, schedule accuracy withdrawal of your budget can increase budget spending on each SKPA.KEYWORDS : Absorption of the budget, Budget of Goverment, APBD
Co-Authors Muhammad Arfan