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INTERNATIONAL JOURNAL OF SOCIAL SERVICE AND
RESEARCH
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Ayu
Kurnia Sari, Hendra Saputra, Ku
Halim Bin Ku Arifin, Aulia
University Pembangunan Panca Budi, Medan, North
Sumatra, Indonesia
University Malaysia Perlis
Email: [email protected],
[email protected],
[email protected],
[email protected]
Abstract
The background of this research is that a lot of government budget is
used for infrastructure development. However, the infrastructure development in
the district government of Sibolga, North Sumatra, is
very uneven and poor in infrastructure development. This also results in the
existing budget being wasted and not even in line with the government's
expectations. Center and the local community. For example, road construction is
very bad. Not to mention the construction of schools that are very far away for
each sub-district in one sub-district and the lack of school facilities. The
lack of infrastructure development facilities and infrastructure in Sibolga is very minimal. Local revenue is relatively high
because the effort produces a lot of natural resources. As a result, this
research wants to see whether there is an impact of wasting development budget
on infrastructure in Sibolga. From the study results,
it can be said that the impact of budget leakage on the city of Sibokga is classified as non-existent. This is because the
city of Sibolga is the smallest in Indonesia. so that
the amount of the PAD budget is only Rp. 609,443,390,610. The lack of budget
for infrastructure in the city of Sibolga does not
affect this because the city of Sibolga has a low PAD
compared to other cities in the province of North Sumatra
Keywords: budget wastage; infrastructure development
Received 20
February 2021, Revised 30 February 2021, Accepted
10 March 2022
Introduction
The background of this research is that a lot of
government budget is used for infrastructure development. Infrastructure has�
several meanings depends on the
term of context used in terms of
unitily and facility functional operations (Al-Hader & Rodzi, 2009).
It has long been recognized that an adequate supply
of infrastructure services is an
essential ingredient for productivity and growth. In recent years, however,
the role of infrastructure has received increased attention (Calderon & Serv�n, 2004).
�However,
infrastructure development in North Sumatra is very uneven and poor in
infrastructure development. This also results
in
the existing budget being wasted and not even in line with the local
government's expectations and the community. Around. For example, road construction is
very bad. Not to mention the construction of schools that are very far away for
each sub-district in one sub-district and the lack of school facilities, planning and managing school
facilities remains one of the
most neglected areas of school
administration (Kowalski, 2002).
Not to mention, in terms of public health, the Puskesmas itself is still. Very inadequate. (Heriyanto, 2018) also stated that the
North Sumatra Provincial Government was suspected of having leaked the regional
budget of up to around Rp. 431 million. To enhance regional development, the practice of regional
allocation became an integral part in the national government budgeting system (Mercado, 1999). Namely for the
realization of incentive spending for collecting the Street Lighting Tax (PPJ).
The problem above is allegedly due to the stipulation of Perbup
Number 23 of 2016 and Regent's Decree Number 269/DISPENDA/2016, which do not
comply with the provision of tax collection incentives regulated in PP Number
69 of 2010. This condition has violated PP Number 69 of 2010 concerning
procedures. Granting and utilizing the collection of regional taxes and
regional levies, tax
collection is an essential activity
for government to fund its
myriad public services. However, the collection process is administratively
demanding (Larkin, Sanders, Andresen, & Algate, 2018).
Previously, at the district government, Batubara
itself, incentive spending on PPJ collection was part of the employee budget,
which was presented at Rp 552 billion with a realization of Rp 469 billion or
85.10 percent (Munandar, 2011). The realization of personnel expenditures includes
the PPJ collection incentive expenditure of Rp. 642 million. Based on the
documents received by Klikanggaran.com, the accountability for the realization
of PPJ collection incentive spending and PPJ income, it is known that the PPJ
collection is carried out by the Batubbra Regency
Government but by PT PLN (Persero). However, it only realized the incentive
spending on PPJ collected by PT PLN of Rp 431 million. So, with some of the
problems above, with the leakage or waste in the city of Sibolga,
it is an important note for the state audit agency not to budget and realize
the PPJ collection incentive spending in the 2017 Fiscal Year beyond.
So that the public believes that there is a modus operandi
in the budget leak, Of citizens from the government is not an isolated
phenomenon (Mathews & Mathews, 1999), which needs to be
investigated by law enforcement. This study aimed to obtain empirical evidence
of the impact of budget leakage on infrastructure development in the North
Sumatra district. The urgency of the research is that the government can use
the government's budget for the needs of the surrounding community. So that
regional infrastructure can also develop and be used for the community's needs
in general, Regional policy aims at
creating conditions for a healthy economie
structure by stimulating the economie development, eliminating bottlenecks for growth and
modifying less desirable development tendencies (Nijkamp, de Graaff, & Sigar, 1981). The Regional Government System consists of 2
subsystems: the Regional Financial Management Unit (SKPKD) and the Regional
Work Unit (SKPD). SKPD financial reports are the source of financial reports
(SKPKD). Therefore SKPD financial reports must be
carried out as well as possible, based on the Government Accounting System
(SAP). Transactions in SKKPD are classified as work unit transactions and
regional government transactions.
Method
The method used
in this research is a descriptive quantitative method Qualitative and descriptive research methods have been
very common procedures for conducting research in many disciplines, including education, psychology, and social sciences (Nassaji, 2015),
the type of research used
is causal. The objective is to
empirically prove the impact of
budget leakage on infrastructure development in the Batubara district.
Meanwhile, the policy
outputs are related to budget leakage
on government infrastructure development to overcome leakage/waste as for some
of the indicators
used in this study in the form of
budgets and the realization of employee expenditure
budgets (Haryanto, 2017).
The data collection technique
used is secondary
data generated from the 2021 budget realization report data. While the primary
data used is interviews related to budget leakage/wasting to budget
users. Descriptive research analysis method.
Results
and Discussion
From the study results, it can
be said that the impact of budget leakage on the city of Sibokga
is classified as non-existent (Gordon, Calantone, & di Benedetto, 1993). This is because the city of Sibolga
is the smallest in Indonesia. so that the amount of the PAD budget is only Rp.
609,443,390,610.
From the table above, it can
be concluded that for operating expenses of 604.97,796,142 while for capital
expenditures of Rp. 518,898,596,570 for unexpected expenditures of Rp.
80,217,154,699 and transfer expenditures of Rp. 4,982,044,873. from the above
funds, it can be concluded that the budget leak for infrastructure development
in Sibolga has no effect. This is because the city of
Sibolga has a low PAD compared to other cities in the
province of North Sumatra
(Sari, Saputra, & Chrisna, 2022).
Development of MSME
development
so that the city of Sibolga can open up opportunities
for investors to want to invest in advancing the city of Sibolga.
Including the development of a more modern market, then the development of
areas with the potential for nature tourism. With many investors investing in Sibolga, it can increase the PAD of the city of Sibolga. In terms of budget leakage, it is unlikely that it
will occur in the city of Sibolga.
Conclusion
From the study results, it can be said that the impact
of budget leakage on the city of Sibokga is
classified as non-existent. This is because the city of Sibolga
is the smallest in Indonesia. so that the amount of the PAD budget is only Rp.
609,443,390,610. The leakage of the budget on infrastructure development in the
city of Sibolga has no effect. This is because the
city of Sibolga has a low PAD compared to other
cities in the province of North Sumatra.
It is necessary for the government's efforts to
continue to pay attention to the development of the MSME sector and
infrastructure in the city of Siolga. This is because
the city of Sibolga is one of the largest
contributors to natural products in the form of marine products such as fish
and so on. The city of Sibolga needs special
attention to improve its infrastructure development.
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