Analisis Implementasi Penyusunan Anggaran Pendapatan dan Belanja Daerah Berdasarkan Peraturan Daerah Kota Blitar Nomor 7 Tahun 2023

Sianturi, Theresia Uli Sianturi (2025) Analisis Implementasi Penyusunan Anggaran Pendapatan dan Belanja Daerah Berdasarkan Peraturan Daerah Kota Blitar Nomor 7 Tahun 2023. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam setiap tahap penyusunan APBD Kota Blitar Tahun Anggaran dan membandingkan dengan yang ditetapkan dalam Peraturan Daerah Kota Blitar Nomor 7 Tahun 2023 Tentang Anggaran Pendapatan dan Belanja Daerah. Analisis ini mencakup kajian terhadap proses perencanaan, penganggaran, pelaksanaan, dan evaluasi untuk menilai kesesuaian dan efektivitas implementasi kebijakan dalam rangka mendukung tata kelola keuangan daerah yang transparan dan akuntabel. Metode analisis yang digunakan dalam penelitian ini adalah metode kualitatif menggunakan pendekatan IPO (Input-Process-Output). Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Wawancara mendalam dilakukan dengan pejabat terkait di Pemerintah Kota Blitar. Observasi langsung terhadap kegiatan penyusunan APBD. Kemudian, menganalisis dokumen-dokumen resmi seperti laporan APBD dan catatan rapat terkait penyusunan anggaran. Hasil penelitian yang dilakukan di Pemerintah Kota Blitar menunjukkan bahwa proses penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD) telah berjalan sesuai dengan peraturan yang berlaku, mencerminkan kepatuhan terhadap regulasi yang mengatur pengelolaan keuangan daerah. Dalam hal kinerja penggunaan anggaran, APBD Kota Blitar dinilai cukup efektif dan efisien, mampu mendukung pelaksanaan berbagai program pembangunan daerah secara optimal. Meskipun terdapat kendala berupa keterbatasan sumber daya keuangan, hal tersebut tidak memberikan dampak signifikan terhadap pelaksanaan APBD, karena pemerintah daerah tetap mampu mengelola anggaran dengan baik untuk memenuhi kebutuhan pembangunan dan pelayanan kepada masyarakat. Hal ini menunjukkan adanya komitmen dan kemampuan manajerial yang baik dalam pengelolaan keuangan daerah oleh Pemerintah Kota Blitar.

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