Analisis Belanja Modal Pemerintah Daerah Kabupaten Kepulauan Talaud

Richard D. E. Gaghauna • David P. E. Saerang • Jessy Warongan
Journal article Goodwill Journal of Accounting and Auditing Research • December 2017

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(Bahasa Indonesia, 12 pages)

Abstract

. This research is aimed to understand the obstacles of disbursing capital expenditures in Talaud local government and strategies to overcome such problems. This is an exploratory qualitative research. The sampling method is purposive sampling. Data were collected by in-depth interviews and documentation studies. This study concludes that there are several obstacles in the capital expenditures obstacles within: (a) the stage of budget planning, (b) capital expenditure disbursement and (c) in the responsibility stage. The main factors causing those obstacles are the low quality of the human resources, lack of knowledges in performing their tasks and functions as the officers and providers to supplies, budget limitation, and lack of commitment of the district head, insufficient of continuous and periodic supervision. There are 4 types of strategy implemented to overcome the obstacles in relation to SWOT: (1) SO (strengths-opportunities) strategies are used to overcome the low quality of the human resources and commitment of the district head, (2) WO (weaknesses-opportunities) strategies are employed to overcome budget limitation, (3) ST (strength-threats) strategies are conducted to resolve continuous and periodic supervision and evaluation for improvement, (4) WT (weakness-threats) strategies are implemented to solve insufficient knowledge knowledges in performing their tasks and functions as the officers and providers to supplies.

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Goodwill Journal of Accounting and Auditing Research

Goodwill: Jurnal Riset Akuntansi dan Auditing is published by the Master of Accounting Program (M... see more