ix

DAFTAR ISI

HALAMAN JUDUL................................................................................................ i

HALAMAN PENGESAHAN................................................................................. ii

HALAMAN PERNYATAAN ............................................................................... iii

MOTO DAN PERUNTUKAN .............................................................................. iv

KATA PENGANTAR .............................................................................................v

DAFTAR ISI.......................................................................................................... ix

DAFTAR TABEL................................................................................................ xiii

DAFTAR GAMBAR ........................................................................................... xiv

DAFTAR ISTILAH ...............................................................................................xv

DAFTAR LAMPIRAN........................................................................................ xvi

INTISARI............................................................................................................ xvii

ABSTRACT....................................................................................................... xviii

BAB I PENDAHULUAN........................................................................................1

1.1. Latar Belakang...................................................................................................1

1.2. Rumusan Masalah .............................................................................................7

1.3. Pertanyaan Penelitian ........................................................................................8

1.4. Tujuan Penelitian...............................................................................................9

1.5. Motivasi Penelitian............................................................................................9

1.6. Kontribusi Penelitian .........................................................................................9

1.7. Proses Penelitian..............................................................................................10

1.8. Sistematika Penulisan......................................................................................11

x

BAB II TINJAUAN PUSTAKA............................................................................12

2.1. Landasan Teori ................................................................................................12

2.1.1. Penganggaran dan Anggaran.................................................................12

2.1.2. Anggaran Pendapatan dan Belanja Negara (APBN).............................14

2.1.3. Dokumen Isian Pelaksanaan Anggaran (DIPA)....................................20

2.1.4. Belanja Pemerintah Pusat......................................................................21

2.1.4.1. Belanja Pegawai ......................................................................22

2.1.4.2. Belanja Barang ........................................................................23

2.1.4.3. Belanja Modal .........................................................................25

2.1.4.4. Pembayaran Bunga Utang .......................................................26

2.1.4.5. Subsidi .....................................................................................27

2.1.4.6. Belanja Hibah ..........................................................................27

2.1.4.7. Bantuan Sosial .........................................................................28

2.1.4.8. Belanja Lain-Lain....................................................................29

2.1.5. Pencairan Anggaran Belanja .................................................................29

2.1.6. Satuan Kerja ..........................................................................................33

2.1.7. Pejabat Pengelola Keuangan Satuan Kerja ...........................................34

2.1.7.1. Kuasa Pengguna Anggaran (KPA)..........................................35

2.1.7.2. Pejabat Pembuat Komitmen (PPK) .........................................36

2.1.7.3. Pejabat Penanda Tangan Surat Perintah Membayar (PPSPM)36

2.1.7.4. Bendahara Pengeluaran ...........................................................37

2.1.8. Teori Institutional Isomorphism............................................................37

2.2. Penelitian Terdahulu........................................................................................39

xi

BAB III LATAR BELAKANG KONTEKSTUAL...............................................42

3.1. Kantor Pelayanan Perbendaharaan Negara Purwokerto..................................42

3.2. Kantor Kementerian Agama Kabupaten Banyumas........................................47

3.3. Pengadilan Agama Banyumas .........................................................................49

3.4. Pembangunan Jalur Ganda Cirebon-Kroya .....................................................51

BAB IV METODE PENELITIAN ........................................................................54

4.1. Rasionalitas Objek Penelitian..........................................................................54

4.2. Jenis Penelitian ................................................................................................55

4.3. Jenis dan Prosedur Pengumpulan Data............................................................55

4.4. Teknik Pengumpulan Data ..............................................................................56

4.5. Analisis Data ...................................................................................................57

4.5.1. Reduksi Data .........................................................................................58

4.5.2. Penyajian Data ......................................................................................59

4.5.3. Kesimpulan atau Verifikasi...................................................................59

4.6. Pengujian Data.................................................................................................60

BAB V PEMAPARAN TEMUAN INVESTIGASI KASUS................................63

5.1. Pencairan Anggaran Satker di Wilayah Bayar KPPN Purwokerto .................63

5.2. Pencairan Anggaran Belanja di KPPN Purwokerto ........................................64

5.3. Pencairan Anggaran Belanja di Kantor Kementerian Agama Kab.

Banyumas........................................................................................................65

5.4. Pencairan Anggaran Belanja di Pengadilan Agama Banyumas ......................67

5.5. Pencairan Anggaran Belanja di Pembangunan Jalur Ganda Cirebon-Kroya ..68

5.6. Penumpukan Pencairan Anggaran di Akhir Tahun .........................................69

xii

BAB VI ANALISIS DAN DISKUSI HASIL INVESTASI KASUS ....................73

6.1. Kecenderungan Penumpukan Pencairan Anggaran di Akhir Tahun ...............73

6.2. Faktor-Faktor Penyebab Penumpukan Pencairan Anggaran Belanja

Pemerintah Pusat di Akhir Tahun Anggaran ..................................................77

6.2.1. Perencanaan Anggaran..........................................................................77

6.2.2. Pelaksanaan Anggaran ..........................................................................81

6.2.3. Pengadaan Barang/Jasa .........................................................................84

6.2.4. Sumber Daya Manusia ..........................................................................87

6.2.5. Regulasi Pengelolaan Anggaran ...........................................................90

6.3. Teori Institutional Isomorphism ......................................................................94

BAB VII RINGKASAN, SIMPULAN, KETERBATASAN, DAN

REKOMENDASI ..........................................................................................98

7.1. Ringkasan ........................................................................................................98

7.2. Simpulan........................................................................................................100

7.3. Keterbatasan Penelitian .................................................................................102

7.4. Rekomendasi .................................................................................................103

DAFTAR PUSTAKA ..........................................................................................105