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Muhammad Heru Akhmadi
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)

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PERAN BELANJA NEGARA DALAM PROGRAM PENURUNAN STUNTING Muhammad Heru Akhmadi; Iyas Theresia Pasaribu
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2499

Abstract

The allocation of state expenditures in the APBN or APBD is one of the determinants of achieving development goals in Indonesia. On the health function, government spending can accelerate the reduction of stunting. The government really hopes that the funds released can be optimally absorbed in accordance with the applicable payment mechanism. This research aims to see the role of government spending, through the Special Allocation Fund (DAK) scheme, reducing stunting in the province of North Sumatra in 2019. This research uses a qualitative method through a case study approach. The research location was conducted at the North Sumatra Provincial Health Office. The results showed that the performance of the absorption of Physical DAK in the health sector for the stunting reduction program reached 82.9% of the budget allocation. This absorption achievement was not optimal. Several things that affect the low performance are due to the mismatch of components in the Budget Implementation List (DPA) and in the KPPN KRISNA application. in terms of the fund management mechanism, it is in accordance with the regulations and there are no obstacles or problems in the implementation of spending. The results of this study are expected to provide an analysis of budget absorption to help map and improve the effectiveness of the output of activity programs and the application of the concept of value for money.
Co-Authors Aang Prabudi Sanusi Abdi Patu, Andi Syafirah Putri Adam Wira Sanjaya Agus Sunarya Sulaeman Aisyah Basandid Akhmad Solikin Aldimasqi, Lalu Muhammad Andi Syafirah Putri Abdi Patu Andreas Oktorinus Anggraini, Novenia Puspita Anindya Enggar Novita Arda Octaviola Rachmalia Arhaninka, Dewi Arkandisari Atmaja Syaiban A’yun, Qurrata Cindy Claudia, Cindy Dandy Ananda Patria Wirawan Dani Sugiri Dzakisyah Alyus Mubarak Egla Margaretta Meliala Erin Widya Butar Butar Erlita Nurma Wati Erlita Nurma Wati Erlita Nurma Wati Erlita Nurma Wati Fuady, Muhammad Syahrul Imam Sumardjoko Irvan Taufiq Irwan Suliantoro Irwanda Wisnu Wardhana Iyas Theresia Pasaribu Joko Sumantri, Joko Khairiyah, Yotasa Raidah Maulidiyah, Syafrina Moh Badrus Sholeh Muchtar, Masruri Muhammad Syahrul Fuady Novitasari Putri Ramadhani Nurul Khilyati Putu Nanda Priastawa Qur'an, Nurul Rahayu Kusumawati Robinson, Pardomuan Sakti Prabowo, Sakti Salsabiyla Aden Santorry Santorry Shasza Yemima Puteri Atmodjo Stephanus, Matthew Sukarsa, Galuh Sumardjoko, Imam Syahirul Alim (Kementerian Keuangan) Syaiban, Arkandisari Atmaja Wati, Erlita Nurma Yanuar Pribadi