EFEKTIVITAS KINERJA PEMERINTAH DAERAH KABUPATEN CIAMIS TERHADAP TATA KELOLA APBD TAHUN 2019 – 2021
DOI:
https://doi.org/10.23887/jatayu.v5i2.51749Keywords:
Efektifitas, Asas Transparansi, Rebudgeting, APBD, Kabupaten CiamisAbstract
Artikel ini mengkaji implementasi tata kelola rebudgeting berdasarkan asas transparansi dalam penetapan APBD 2019-2021 dan efektivitas program kebijakan pengelolaan anggaran dalam mengukur kinerja pemerintah Kabupaten Ciamis dalam melaksanakan program pembangunan. Metodologi penelitian ini normatif bersifat preskriptif berdasarkan bahan hukum primer, sekunder dan tersier. Penulis menggunakan teknik pengumpulan data dengan cara studi pustaka dan beberapa fakta hukum sebagai dasar untuk menentukan konklusi.. Teknik analisis yang digunakan adalah metode deduktif. Hasil penelitian adalah menindaklanjuti Perppu No. 1 Tahun 2020, PP No. 12 Tahun 2019, Ipres No. 4 Tahun 2020, Permendagri No. 1 Tahun 2020, Inmendagri No. 188/52/1979/SC/2012, Perda Kabupaten Ciamis Nomor 4 Tahun 2020 dan Perda Kabupaten Ciamis Nomor 6 Tahun 2021 dalam mengkaji perspektif hukum telah melakukan regulasi dengan baik, sehingga rebudgeting APBD terbukti resiliensi terdampak pandemi dan mempertahankan status SilPA selama 3 periode dari tahun fiskal dan mendapat predikat Wajar Tanpa Pengecualian (WTP). Pemerintah Daerah Kabupaten Ciamis yang belum transparan secara open ended (penyajian informasi APBD secara terbuka) seharusnya menerbitkan sebuah website tracking data dan informasi mengenai pengelolaan APBD yang dapat dengan mudah diakses serta di download oleh masyarakat sebagai wujud dari asas transparansi. Efektivitas program kebijakan pengelolaan anggaran dalam rangka mengukur kinerja Pemerintah Kabupaten Ciamis dalam melaksanakan program pembangunan dinyatakan efektif. Hal ini dapat dibuktikan dengan beberapa indikator yaitu keberhasilan program, keberhasilan sasaran, kepuasan terhadap program, tingkat input dan output, pencapaian tujuan secara keseluruhan.
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