Volume 4, No. 3 March 2023
p-ISSN 2722-7782 | e-ISSN 2722-5356
EVALUATION OF THE IMPLEMENTATION TIME OF THE APBN/APBD PROJECT
AT THE END OF THE YEAR WITH A SINGLE-YEAR BUDGET
Mara Naek Pane, Azhar, Mardiaman
Fakultas Teknik, Universitas Tama Jagakarsa,
Indonesia
�Email: [email protected],
[email protected], [email protected]
Abstract:
This study aims to analyze what are the dominant factors that cause
claims and will affect the time performance
of the APBN / APBD project at the end of the year with a single budget.�� In this research
method, it is a descriptive research that aims to describe or describe the phenomenon
of influence between the dimensions of competence and work experience both jointly and separately on the
implementation time of APBN / APBD projects systematically, factually
and accurately. From the results
of the analysis, according to the results
of respondents' questionnaires, both internal and external parties,
the factors selected
by respondents were discussed. The discussion of factors that affect performance during a project
is an indicator, namely project owner factors, technical factors, and
non-technical factors have a very
strong value influence. Conclusion, that the implementation of projects with a
single-year budget has several
advantages and disadvantages that need to be considered.
Keywords: Budget; Factor;
Contract Delay; Loss; Service Providers; Users of the Services.
Article History
Accepted�������� : 05 March 2023 Revised����������������������� :
Publish������������ :
INTRODUCTION
Indonesia is a Unitary State of the Republic of
Indonesia (NKRI) which has several islands lined
from Sabang to Merauke (Putra, 2020).
Each island has areas according to its level. In carrying out the duties and affairs of the State, the government
gives authority to each region to take care of its own affairs and
interests of the people in its area based on existing laws. The authority
given by the government is called regional
autonomy (Fauzi, 2019);(Ristanti & Handoyo, 2017);(Nadir, 2013);(Sufianto, 2020). The establishment of regional autonomy
policies and fiscal decentralization in Indonesia has brought enormous
changes in the country's
Mara Naek
Pane
financial
management. The form of state financial management can be seen from the
strategy carried out by the
government in budgeting activities, programs, and services that will be
carried out for the community (Dahlena & Harahap, 2020);(Lestari et al., 2018);(Said, 2015).
A budget is a plan prepared related to spending or expenditure,
receipts or financing in a certain period. According to Abdullah
(2016), that budgeting becomes very important
because it becomes
the foundation for the implementation of development programs
and public services. In Indonesia, the government
budget is known as the State Budget (APBN) for the central government and the Regional Budget (APBD) for local
governments. The process of preparing
the APBN or APBD goes through several stages that must be followed by budget makers (Barbakem et al., 2018). The budget is carried out to
carry out spending so that it can serve
the public. Regional expenditures are used for the implementation of government
affairs which are the authority of
local governments (provincial and regency/city) which include mandatory affairs and elective affairs (Tan, 2020).
The shopping structure consists of indirect shopping and direct shopping. The size of expenditure on regional
expenditures depends on the amount of revenue
generated by the government. Revenue can be in the form of income generated by
the region itself and can also be in
the form of transfer funds made by the central government to local governments (Montolalu, 2017).
One of these contracts is a contract for the procurement of goods and
services based on the charge of the
fiscal year, consisting of: The single-year contract is the contract for the implementation of the work, binding the
budget funds for a period of 1 (one) fiscal year, while the multi-year contract is the contract for the implementation
of the work for a period of more than
1 (one) budget year at the expense of the budget (Montolalu, 2017). Multi-year contracts in local governments are approved by regional heads in accordance with the provisions of laws and regulations
referred to in the provisions of laws and regulations are laws and regulations of local governments,
regional finances and so on (Rawis, 2021).
The process of analyzing possible
risks can use single-year contracts
and multi-year contracts".
Risk issues are very important, because they are part of a project
planning and control effort as well as cost, quality,
and time. This has a very close relationship (Mahapatni, 2019);(Sepang et al., 2013). Based on the background of the problem, which will be examined in this study, the formulation of the problem to be studied is
formulated as what dominant factors
cause claims and will affect the performance of the APBN / APBD project at the
end of the year with a single budget.
This study aims to analyze what are the dominant factors that cause
claims and will affect the time
performance of the APBN / APBD project at the end of the year with a single
budget. The benefits of this research
are (a) Accelerate project implementation. (b) Facilitate budget planning
and control. (c) Avoid errors in budget deployment and use.
Evaluation of the Time for Implementation of the State Budget
/ Budget Project at the End of
the Year withthe Single Year Budget
METHOD
In this research method, it is a
descriptive research that aims to describe or describe the phenomenon of influence between the
dimensions of competence and work experience both jointly and separately on the implementation time of APBN / APBD
projects systematically, factually
and accurately. In addition, it is also to test hypotheses and answer research
questions related to the subject
under study. In this study, 2 (two) independent variables were taken, namely the APBN/APBD
contract, and the single-year budget,
as variables tied to the implementation time of the single budget
year APBN/APBD contract.
To determine the effect of the independent variable on the dependent variable,
a questionnaire was conducted
using a Likert scale on samples from employees in APBN / APBD projects
for a single fiscal year, the results
of this questionnaire will be determined by regression
equations, both double regression and simple regression after validity,
reliability tests and normality
tests of questionnaire scores.
RESULTS AND DISCUSSION
Figure 1
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From the results of data collection and analysis above, there are
several important things that must be
done, namely: (a) Of the 36 variables studied, all of them have been declared
valid and reliable for further
analysis. (b) Respondents have a perceived difference influence when answering questionnaires given at
different positions based on variables X2, X12, and X32. Respondents' perceptions were then based on experiences with X2,
X4 and X13. (c) From the results of the normality test, all
significance values of the Kolmogorov-Smirnov Sig test for each variable are less than 0.05. This means
that the data obtained is not normally distributed data. Similar to this survey, the data obtained involved 23
respondents. From this it can be concluded that
the statistical analysis used is nonparametric statistics. (d) Data analysis
was performed using Spearman
descriptive analysis and rank correlation analysis. From the results of descriptive
analysis, 20 variables have a very strong influence, and the other 15 variables
have a strong influence. While the
results of the spearman rank correlation analysis were not found to have a very strong or strong influence. (e) Based on descriptive analysis and
Spearman rank correlation analysis, the
research hypothesis can show that there are factors that cause claim events that affect
the time performance of construction projects.
CONCLUSION
Based on the evaluation of the implementation time of
the APBN / APBD project at the end of
the year with a single-year budget, it can be concluded that the implementation
of projects with a single-year budget
has several advantages and disadvantages that need to be considered. The advantage
of using a single-year budget is that it can speed up project implementation because there are no delays
due to budget changes in the following year. In addition, single-year budgets also facilitate budget planning
and control, and can avoid errors in budget distribution and use. However,
the use of a single-year budget also has some drawbacks. One of them is the risk of
budget shortfall in the following year if the project is not completed in the same year. In addition,
project implementation at the end of the year is also vulnerable to immature planning and budget abuse. The factors
that led to the claim allow for a more
efficient implementation of project runtime performance. This research can be further developed
through an in-depth study of all stakeholders involved. It is necessary to try
using it with other analyses by
developing existing indicators. Recommendations to the government to make time efficiency through realignment on the part of the project organizer.
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