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    EVALUASI PENYUSUNAN DAN PELAKSANAAN

    ANGGARAN PENDAPATAN DAN BELANJA DAERAH

    FIELD STUDY  PADA DINAS PEKERJAAN UMUM KOTA MAGELANG

    DOSEN PENGAMPU :

     NUR LAILA YULIANI, M.SC.

    DISUSUN OLEH:

    ENU YANUAR NINGSIH 13.0102.0077

    IIN MUJIANA 13.0102.0078

    RIMA ALIFTA PURWANI 13.0102.0100

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    PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI

    UNIVERSITAS MUHAMMAKOTA MAGELANGAH MAGELANG

    2016

    BAB I

    PENDAHULUAN

    A. Latar B!a"a#$

    Orga!"a"! "#$%&r '()*!$ "aga% +(a- !%#+($a a*a+ $#-!('a "#-ar!-ar!.

    Aa'( &rga!"a"! "#$%&r '()*!$ +#+!*!$! %(/(a a*a+ +#+)#r!$a '#*aaa )ag!

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    +a"ara$a%. I"%!%("! '#+#r!%a-a +#r('a$a "a*a- "a%( &rga!"a"! "#$%&r '()*!$ ag

     '#%!g a*a+ +#(/ag '#+)ag(a ! "#ga*a )!ag )a!$ /ag$a '##$ +a('(

     /ag$a 'a/ag. P#+)ag(a ag !*a$($a 'aa +a"!g+a"!g a#ra- )#r)#a "a%(

    "a+a *a! +#g!ga% $#)(%(-a a '&%#"! a#ra- ag aa %!a$*a- "a+a. Ma$a -a* !!

     '( )#ra+'a$ %#r-aa' 'r&gra+ a $#g!a%a ag -ar(" !)(a% '#+#r!%a- a#ra- #+!

    +#a'a! %(/(aa +a"!g+a"!g.

    P#+#r!%a- a#ra- a*a+ +#*a$"aa$a 'r&gra+ a $#g!a%a #+! %#ra'a!a

    %(/(a +a$a !'#r*($a "(a%( 'r&"#" '#("(a aggara. Aggara a!%( "(a%( r#aa

    ag !"("( "#ara "!"%#+a%!" ag +#*!'(%! "#*(r(- $#g!a%a '#r("a-aa, ag

    !a%a$a a*a+ (!% $#"a%(a4 +&#%#r a )#r*a$( (%($ /ag$a 5a$%( '#r!&#4

    %#r%#%( ag a$a a%ag M(aar, 168 -a* 14. S#ag$a aggara "#%&r '()*!

    "#!r! a!%( "#)(a- 'r&"#" ag !*a$($a &*#- &rga!"a"! "#%&r '()*! (%($ +#ga*&$a"!$a "(+)#r aa ag !+!*!$!a $# a*a+ $#)(%(-a$#)(%(-a ag %!a$ 

    %#r)a%a" Fr##+a, 2003 a*a+ # N&r!a5a, 2009:84

    a*a+ '##*#ggaraa '#+#r!%a-a a#ra-, $#'a*a a#ra- !)a%( &*#- '#rag$a%

    a#ra- ag "a*a- "a%(a aa*a- !a" "#)aga! '#*a$"aa (r("a a#ra-. Aa'( "#%!a'

    a#ra- !)#r!$a 5#5#ag (%($ +#*a$($a '#("(a Aggara P#a'a%a a

    ;#*a/a a#ra- AP;4 +#g!ga% "aa% !! '#("(a AP; "(a- +#/a! -a$ 

    "#'#(-a )ag! '#+#r!%a- a#ra-.

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    E>a*(a"! aggara !*a$($a #ga +#+)a!g$a aggara ag %#*a-

    !r#aa$a #ga r#a*!"a"!a. T(/(a ar! #>a*("! aggara a!%( (%($ +##*("(r!

     '#!+'aga a%a" aggara $# #'ar%#+# ag )#r"ag$(%a a !g(a$a "#)aga!

    a"ar (%($ '#!*a!a $!#r/a #'ar%#+# #r"!%a" M(-a++a

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    BAB II

    TINJAUAN PUSTAKA

    A. K%a#$a# Dara(

    Paa %!g$a% '#+#r!%a- a#ra- %#ra'a% r(ag *!g$(' ag "#r('a #ga $#(aga

    #gara, a!%( Aggara P#a'a%a a ;#*a/a a#ra- AP;4, )arag)arag !>#%ar!"

    $#$aaa a#ra-, a )aa ("a-a +!*!$ a#ra- ;UM4.S#'#r%! -a*a #gara, AP;

    a )arag)arag !>#%ar!" $#$aaa a#ra- /(ga !$#*&*a "#ara *ag"(g &*#-

    a#ra-.Ha* !! +#r('a$a ("(r '#%!g $#(aga a#ra- Ha*!+, 2012 334.

    1. P#g#r%!a

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    a#ra-, a *a!*a!, aa%a( -a$ (%($ +##r!+a "(+)#r"(+)#r '##r!+aa

    *a! "#'#r%! aa a*&$a"! (+(+ a aa a*&$a"! $-("(" "#"(a! '#ra%(ra ag

    !%#%a'$a. Ha$ %#r"#)(% a'a% +#a!$$a $#$aaa a#ra-.

     ). Yag !+a$"( #ga "#+(a $#5a/!)a aa*a- $#5a/!)a (%($ +#g#*(ar$a

    (ag (%($ +#+)aar %ag!-a%ag!-a 'aa a#ra- a*a+ rag$a

    +##*#ggara$a =(g"! '#+#r!%a-a, !=ra"%r($%(r, '#*aaa (+(+, a

     '#g#+)aga #$&&+!. #%ar!" +!*!$ a#ra-, "#ag$a $#(aga a#ra- ag !'!"a-$a aa*a- ;UM.

    3. P#g#*&*a

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    1. P#g#r%!a Aggara P#a'a%a a ;#*a/a a#ra- AP;4

    M#(r(% Ma+#"a- 1664 a*a+ Ha*!+ 2008 204 'aa #ra &r# )ar(, aa*a-

      @R#aa &'#ra"!&a* $#(aga '#+a, !+aa 'aa "a%( '!-a$ +#gga+)ar$a

     '#r$!raa '#g#*(ara "#%!gg!%!gg!a g(a +#+)!aa! $#g!a%a$#g!a%a a

     'r&#$'r&#$ a#ra- "#*a+a "a%( %a-( aggara %#r%#%(, a ! '!-a$ *a!+#gga+)ar$a '#r$!raa a "(+)#r"(+)#r '##r!+aa a#ra- g(a +#(%('!

     '#g#*(ara'#g#*(ara ag !+a$"(B.M#(r(% Wa/&g a*a+ Ha*!+ 2008 204 'aa #ra &r# *a+a, aa*a-

    @R#aa '#$#r/aa $#(aga ag !)(a% (%($ "(a%( /ag$a 5a$%( $#%!$a )aa

    *#g!"*a%!= PR4 +#+)#r!$a $r#!% $#'aa )aa #$"#$(%!= $#'a*a a#ra-4 (%($ 

    +#*a$($a '#+)!aaa g(a $#)(%(-a r(+a- %agga a#ra- "#"(a! #ga raaga

    ag +#/a! a"ar '##%a'a aggara, a ag +#(/($$a "#+(a '#g-a"!*a

    (%($ +#(%(' '#g#*(ara %a!B.

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    1.2.1

    .

    aa ;ag! Ha"!*

    1.2.2

    .

    aa A*&$a"! U+(+

    1.2.3

    .

    aa A*&$a"!

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    3.1.

    .

    P##r!+aa !"!

    a 'a/a$ a#ra- '#+#r!%a- $a)('a%#$&%a. )4 R#%r!)("! a#ra-a!%( P##r!+aa '#+#r!%a- a#ra- ag )#ra"* ar!

    r#%r!)("! a#ra-. J#!" r#%r!)("! a#ra- !r!! +#(r(% &)/#$ '#a'a%a

    "#"(a! #ga (ag(ag %#%ag 'a/a$ a#ra- a r#%r!)("! a#ra-,

    +!"a*a r#%r!)("! '#*aaa $#"#-a%a, r#%r!)("! a!r, r#%r!)("! /#+)a%a

    %!+)ag, a *a!*a!.

    4 Ha"!* P#g#*&*aa

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    !!!. P#a'a%a )(ga

    !>. P##r!+aa a%a" %(%(%a ga%! $#r(g!a a#ra-

    >. P##r!+aa $&+!"!, '&%&ga a%a('( )#%($ *a! "#)aga! a$!)a% ar!

     '#/(a*a a a%a( '#gaaa )arag a a%a( /a"a &*#- a#ra-

    >!. P##r!+aa $#(%(ga ar! "#*!"!- !*a! %($ar r('!a- %#r-aa' +a%a

    (ag a"!g

    >!!. P#a'a%a #a a%a" $#%#r*a+)a%a '#*a$"aaa '#$#r/aa

    24 aa P#r!+)aga

    aa '#r!+)aga aa*a- aa ag )#r"(+)#r ar! '##r!+aa aggara

     '#a'a%a a )#*a/a #gara AP;N4 ag !a*&$a"!$a $#'aa a#ra- (%($ 

    +#+)!aa! $#)(%(-a a#ra-.

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    !'#rg(a$a a*a+ rag$a +#aa! '#*a$"aaa (r("a '#+#r!%a-a ag

    +#/a! $#5#aga '#+#r!%a- 'r&>!"! a%a( '#+#r!%a- $a)('a%#$&%a ag

    %#r!r! ar! (r("a 5a/!), (r("a '!*!-a, a (r("a ag '#agaaa a*a+

     )ag!a a%a( )!ag %#r%#%( ag a'a% !*a$"aa$a )#r"a+a a%ara '#+#r!%a-

    a '#+#r!%a- a#ra- a%a( a%ar '#+#r!%a- a#ra- ag !%#%a'$a #ga

    $#%#%(a '#r(ag(aga. ;#*a/a a#ra- +#(r(% $#*&+'&$ !)#a$a

    +#/a! (a a!%(

    14 !"! $#'aa '#+#r!%a-

    $a)('a%# $&%a a%a( '#a'a%a '#+#r!%a- $a)('a%# $&%a $#'aa

     '#+#r!%a- #"a a%a( '#a'a%a '#+#r!%a- a#ra- %#r%#%( $#'aa

     '#+#r!%a- a#ra- *a!a "#"(a! #ga $#%#%(a '#r(ag(aga.

    g4 ;a%(a $#(aga !g(a$a (%($ +#gaggar$a )a%(a $#(aga

    ag )#r"!=a% (+(+ a%a( $-("(" ar! 'r&>!"! $#'aa $a)('a%# $&%a,

     '#+#r!%a- #"a, a $#'aa '#+#r!%a- a#ra- *a!a a%a( ar!

     '#+#r!%a- $a)('a%# $&%a $#'aa '#+#r!a- #"a a '#+#r!%a- a#ra-

    *a!a a*a+ rag$a '#+#ra%aa a a%a( '#!g$a%a $#+a+'(a

    $#(aga.-4 ;#*a/a %!a$ %#r(ga +#r('a$a )#*a/a ((%$ $#g!a%a ag "!=a%a %!a$ 

     )!a"a a%a( %!a$ !-ara'$a )#r(*ag "#'#r%! '#agg(*aga )#aa *a+a

    a )#aa "&!a* ag %!a$ !'#r$!ra$a "#)#*(+a, %#r+a"($ 

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     '#g#+)a*!a a%a" $#*#)!-a '##r!+aa a#ra- %a-(%a-( "#)#*(+a

    ag %#*a- !%(%('.24

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    4 Ha"!* '#/(a*a $#$aaa a#ra- ag !'!"a-$a !g(a$ a%ar *a!

    (%($ +#gaggar$a -a"!* '#/(a*a '#r("a-aa +!*!$ #gara ;UM

    a '#/(a*a a""#% +!*!$ '#+#r!%a- a#ra- ag !$#r/a"a+a$a #ga

     '!-a$ $#%!ga, a%a( -a"!* !!>#"%a"! '##r%aa +&a* '#+#r!%a- a#ra-.

    4 P##r!+aa '!/a+a a#ra- !g(a$a (%($ +#gaggar$a '##r!+aa

     '!/a+a a#ra- %#r+a"($ '##r!+aa a%a" '##r)!%a &)*!ga"! a#ra- ag

    a$a !r#a*!"a"!$a 'aa %a-( aggara )#r$#aa.#4 P##r!+aa $#+)a*! '#+)#r!a '!/a+a !g(a$a (%($ +#gaggar$a

     '&"!"! '###r!+aa $#+)a*! '!/a+a ag !)#r!$a $#'aa '#+#r!%a-

     '("a% a a%a( '#+#r!%a- a#ra- *a!a.

    =4 P##r!+aa '!(%ag !g(a$a (%($ +#gaggar$a '##r!+aa ag

     )#r"(+)#r ar! '#*(a"a '!(%ag '!-a$ $#%!ga, "#'#r%! )#r('a '##r!+aa

     '!(%ag a#ra- ar! '#a'a%a a#ra-.24 P#g#*(ara P#+)!aaa

    P#g#*(ara '#+)!aaa +#a$(' '#+)#%($a aa aaga, '#aa+a

    +&a* !>#"%a"!4 '#+#r!%a- a#ra-, '#+)aara '&$&$ (%ag, a '#+)#r!a

     '!/a+a a#ra-.a4 I>#"%a"! '#+#r!%a- a#ra- !g(a$a (%($ +#gaggar$a $#$aaa

     '#+#r!%a- a#ra- ag !!>#"%a"!$a )a!$ a*a+ /ag$a '##$ +a('(

     /ag$a 'a/ag.

     )4 P#+)aara '&$&$ (%ag !g(a$a (%($ +#gaggar$a '#+)aara

    $#5a/!)a a%a" '&$&$ (%ag ag !-!%(g )#ra"ar$a '#r/a/!a '!/a+a

     /ag$a '##$, /ag$a +##ga-, a /ag$a 'a/ag.

    4 P#+)#r!a '!/a+a !g(a$a (%($ +#gaggar$a '!/a+a ag

    !)#r!$a $#'aa '#+#r!%a- '("a% a a%a( '#+#r!%a- a#ra- *a!a.

    4 P#+)#%($a aa aaga !g(a$a (%($ +#aa! $#g!a%a ag

     '##!aa aaa %!a$ %#'a% "#$a*!g(" "#'#(-a !)#)a$a a*a+

    "a%( %a-( aggara.

    34 P#+)!aaa N#%&

    P#+)!aaa #%& +#r('a$a "#*!"!- a%ara '##r!+aa '#+)!aaa #ga

     '#g#*(ara '#+)!aaa.

    3. K-/ R"#+#$ APBD

    ;#ra"ar$a P#ra%(ra M#%#r! a*a+ N#g#r! N&. 13 %a-( 2009 %#%ag P#&+a

    P#g#*&*aa

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    . U%($ %#r%!) '#gaggara $&# !-!+'( +#/a! "a%( $#"a%(a $&# aggara

    ag !"#)(% $&# r#$#!g.. Ur(%a "("(a $&# r#$#!g AP; !+(*a! ar! $&# (r("a '#+#r!%a-a

    a#ra-, $&# &rga!"a"!, $&# 'r&gra+, $&# $#g!a%a, $&# a$(, $&# $#*&+'$,

    $&# /#!", $&# &)/#$ a$ &# r!!a &)/#$.. P!a"'a#aa# APB

    P#+#r!%a- a#ra- +#a+'a!$a *a'&ra r#a*!"a"! "#+#"%#r '#r%a+a $#'aa

    PR 'aa a$-!r J(*! %a-( aggara ag )#r"ag$(%a (%($ +#+)#r!$a !=&r+a"!

    +#g#a! '#r$#+)aga '#*a$"aaa AP;.La'&ra r#a*!"a"! %#r"#)(% +#/a! )a-a

    #>a*(a"! '#*a$"aaa AP; "#+#"%#r '#r%a+a a '##"(a!a'#r()a-a AP; 'aa

    "#+#"%#r )#r!$(%a.

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    +a"ara$a%, a )aga!+aa 'r&gra+'r&gra+ %#r"#)(% !)!aa!. P#("(a a

     '#*a$"aaa aggara %a-(a +#r('a$a rag$a!a 'r&"#" aggara. Pr&"#"

     '#("(a aggara +#+'(a! #+'a% %(/(a, a!%(

    a. M#+)a%( '#+#r!%a- +#a'a! %(/(a =!"$a* a +#!g$a%$a $&&r!a"! a%ar 

     )ag!a a*a+ *!g$(ga '#+#r!%a-. ). M#+)a%( +#!'%a$a #=!"!#"! a $#a!*a a*a+ +##!a$a )arag a /a"a

     '()*!$ +#*a*(! 'r&"#" '#+r!&r!%a"a.. M#+(g$!$a )ag! '#+#r!%a- (%($ +#+#(-! 'r&r!%a" )#*a/a.

    . M#!g$a%$a %ra"'ara"! a '#r%agg(g/a5a)a '#+#r!%a- $#'aa PR

    a +a"ara$a% *(a".

    8. Ta(a P#5%'%#a# APBD

    ;#ra"ar$aP#r+#agr! N&+&r 21 Ta-( 2011%#%ag P#r()a-a

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    $. TAP +#*a$($a >#r!=!$a"! raaga PASar!a" "#*!"!- a%a( '#r)#aa4 a%ara$!#r/a a$%(a* #ga ag

    !aggar$a.

    Aa*!"!" >ar!a" "#ara gar!" )#"ar )#r=&$(" 'aa

    a. ar!a" '#a'a%a (revenue variance)

     ). ar!a" '#g#*(ara (expenditure variance)

    1) ar!a" )#*a/a r(%! (recurrent expenditure variance)

    2) ar!a" )#*a/a !>#"%a"!+&a* (capital expenditure variance)

    ar! -a"!* aa*!"!" >ar!a", $#+(!a !a%a$a a*a+ )#%($'#r"#%a"# a%ara

    r#a*!"a"! #ga ag !aggar$a "#-!gga a'a%!r(+("$a "#)aga! )#r!$(%

    Analisis Varians (%) = Realisasi

     Anggaran x 100%

    2. E"-#-&+

    M#(r(% Mar!a"+& 2006 1314 #$&&+! aa*a- -()(ga a%ara 'a"ar a

    +a"($a (cost of output). #ga $a%a *a!, #$&&+! aa*a- 'ra$%!$ '#+)#*!a )arag

    a /a"a !'(% #ga %!g$a% $(a*!%a" %#r%#%( 'aa -arga %#r)a!$ ag !+(g$!$a

    (spending less)P#g($(ra #$&&+! -aa +#+'#r%!+)ag$a +a"($a ag

    !g(a$a.E$&&+! +#r('a$a ($(ra r#*a%!= Ma-"(, 2009 1824.;#r!$(% =&r+(*a

    (%($ +#g($(r %!g$a% #$&&+!

     Tingkat Ekonomi= Input 

     Nilai Input 

    3. E,+'+#'+

    E=!"!#"! +#r('a$a '#r)a!ga &(%'(% a !'(% ag !$a!%$a #ga "%aar 

    $!#r/a a%a( %arg#% ag %#*a- !%#%a'$a Mar!a"+&, 2006 :4. S#+#%ara !%(, +#(r(%

    R&)#r% 2012 17:4, a*a+ '("a% %agg(g /a5a), #=!"!#"! !($(r #ga ara

    +#+)a!g$a )!aa a$%(a* #ga "%aar.M#(r(% Mar!a"+& 2006 1324, '#g($(ra #=!"!#"! !*a$($a #ga

    +#gg(a$a '#r)a!ga a%ara &(%'(% ag !-a"!*$a %#r-aa' !'(% ag

    !g(a$a cost of output 4. Pr&"#" $#g!a%a a'a% !$a%a$a #=!"!# a'a)!*a "(a%(

     'r&($ a%a( -a"!* $#r/a %#r%#%( a'a% !a'a! #ga '#gg(aa "(+)#r aa a

    aa ag "#r#a-r#a-a spending well 4. ;#r!$(% =&r+(*a (%($ +#g($(r 

    %!g$a% #=!"!#"!

    TingkatEfisiensi=Output 

     Input 

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    . E,"t+9+ta'

    E=#$%!>!%a" +#r('a$a -()(ga a%ara $#*(ara #ga %(/(a a%a( "a"ara ag

    -ar(" !a'a!. !"!

    Tr;%*%/#5a I#,ra'tr%"t%r r"-taa# K-ta Ma$!a#$ 5a#$ &a*% /a#

    r"%a!+ta'

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    14 M#5(/($a '#*aaa 'r!+a a $!#r/a !%#ra* ag #=#$%!=, #=!"!# a

    a$(%a)#*, ag !($(g &*#- a'ara%(r ag 'r&=#"!&a*

    24 M#!g$a%$a a +#+)ag( !=ra"%r($%(r '#r$&%aa ag )#r$(a*!%a"

    34 M#!g$a%$a $(a*!%a" '#r(+a-a a '#r+($!+a

    2. T(/(a,

    a. T(/(a

    T(/(a +#r('a$a '#/a)ara a%a( !+'*#+#%a"! ar! '#ra%aa >!"! a +!"!

    a +#r('a$a -a"!* a$-!r ag a$a !a'a! a*a+ /ag$a 5a$%( 1 "a%(4 "a+'a!

    #ga *!+a4 %a-(. Aa'( (ra!a ag +#r('a$a '#/a)ara ar! '#ra%aa

    >!"! a +!"! "#)aga! )#r!$(%

    M!"! T(/(a

    1. M#5(/($a

     '#*aaa 'r!+a a $!#r/a

    !%#ra* ag #=#$%!=, #=!"!# a

    a$(%a)#*, ag !($(g &*#-

    a'ara%(r ag 'r&=#""!&a*

    a. M#+)#r!$a '#*aaa 'r!+a $#'aa

    +a"ara$a%.

     ). M#!'%a$a $!#r/a a'ara%(r ag

    #=#$%!=, #=!"!# a a$(%a)#*

    . M#5(/($a 'r&=#"!&a*!"+# a'ara%(r 

    S

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    KEPALA DINAS

    SEKRETARIS

    KA !ID "IPTA KAR#A DAN PER$A&ANKA !ID PEN'AIRAN DRAINASE DAN ESDKA !ID !INA AR'A

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