Analysis of Budget Disbursement Budget in the End of 2018 in Bangka Belitung Island Province

According to Permendagri No. 13 Year 2006 on the principles of general management of the financial area is the financial area which is managed in an orderly, obedient to the regulatory legislation, effective, efficient, economical, transparent and accountable to pay attention to the principles of fairness, appropriateness and usefulness to society. Regional financial management includes planning, determination, implementation, accountability, as well as guidance and supervision of the management of the regional budget. Due to the buildup of this budget disbursement, the Provincial Government of Bangka Belitung Islands is deemed necessary to conduct an evaluation related to the distribution of the budget. One of the factors causing the budget absorption cannot reach 100% is the auction process, which certainly involves rules and regulations. Another factor that causes low budget absorption is the inability of HR to manage tasks. From the results of the research that has been done, it can be seen that the accumulation of budget disbursement at the end of 2018 has many negative impacts. One of them is the decline in the Bangka Belitung Islands Province Budget Implementation List (DIPA) for 2019 by 363.3 billion. The decline in DIPA occurred due to the lack of maximum Bangka Belitung Islands Provincial Government in maximizing DIPA revenue the previous year. This indicates the lack of good planning that has been made by the government resulting in budgetary congestion at the end of the year. One strategy to anticipate the low budget absorption is by maximizing the implementation of activities and not piling up activities at the end of the year.


Background
Regional Revenue and Expenditure Budget (APBD) is the annual financial plan of the regional government that is discussed and agreed upon by the regional government and the DPRD and determined by regional regulations. According  concerning the general principle of regional financial management is regional finance that is managed in an orderly, obedient to the laws and regulations, effective, efficient, economical, transparent and responsible by taking into account the principles of justice, propriety and benefits to the community. Regional financial management includes planning, determination, implementation, accountability, as well as guidance and supervision of the management of the regional budget. The draft budget be implemented for one year budget that consists of twelve months of the performance must be accounted for. According to Haryanto (2015), some of the indicators of the efficiency of the budget of which is the absorption of the budget , the quality of outputs and outcomes , the benefits of the program of activities and value -added implementation of the program of activities of the According to Sarma Marpaung, Assistant Chief UKP4, ideally the realization of the budget the government to follow the curve S, which tend to be stable at the beginning of the year, then increase in the mid and back stable in towards the end of the year budget.
The Bangka Belitung Islands Provincial Government budget towards the end of 2018 has only reached 87% for financial realization. As for physical realization it has reached 95.92% until 27 December 2018. The Babel Provincial Budget, Abdul Fatah, predicted that the realization of this budget absorption will continue to grow. Entering the middle of December only reached 81.86%, physical absorption of 90.23% up to December 27, 2018 had reached 87.01 financial absorption and physical absorption 94.92 %.
Due to the buildup of this budget disbursement, the Provincial Government of Bangka Belitung Islands is deemed necessary to conduct an evaluation related to the distribution of the budget. One of the factors causing the budget absorption cannot reach 100% is the auction process, which certainly involves rules and regulations. Another factor that causes low budget absorption is the inability of HR to manage tasks.

Formulation of the Problem
Liquid storage government budget in Bangka Belitung Province conducted in DPPKA (Department of Revenue Finance and Asset Management), has the same characteristics with the Ministry / Agency conducted in the Treasury Office (Office of the State treasury). The phenomenon of the accumulation of budget absorption at the end of the year which is suspected to be present in the Regional Government indicates that there are problems that are possible to reduce the quality of outputs / results of programs / activities.

Research Question
The questions in this study are as follows: 1. Are there patterns of budget disbursement at the end of the year in the Bangka Belitung Islands Provincial Government? 2. What just cause a buildup of budget execution at the end of the year at the Provincial Government of Bangka Belitung Islands? 3. How these causes can trigger a buildup of thawing budget at the end of the year in the Bangka Belitung Islands Provincial Government?

Research Purposes
This study aims to knowing cause of the buildup and the pattern of accumulation of disbursement budget and analyze the tendency buildup of melting a nggaran at the end of the year at the Provincial Government of Bangka Belitung.

Research Contributions
This research is expected to benefit 1. For academics namely to provide input and references in similar research. 2. For practical purposes, for agencies and policy makers, in their efforts to minimize the buildup of budget disbursement at the end of the year and improve the quality of budget absorption.

Theoretical Basis
Institutional theory of isomorphism This study will observe patterns of budget disbursement in the Bangka Belitung Islands Volume 1 | Number 1 | June | 2021 Provincial Government. The main idea of institutional theory is the formation of organizations due to institutional environmental pressure that causes institutionalization. Rational choice institutionalism assumes that the institution is a set of rules and incentives, institutional members will behave in response to the basic components of the institutional structure (Peters, 2000).
The disbursement of the budget carried out by the SKPD (Regional Work Unit) occurs because of institutional pressure originating from the outside, imitating similar organizations or other SKPD, as well as an increase in the professionalism of the government apparatus which raises awareness about the importance of financial management that is realized by realistic budget disbursement, in accordance with existing regulations, on time, and not foster at the end of the year.
Permendagri No. 13 of 2006 1. Local Government (Pemda) Regional government is governor, regent, and / or mayor, and regional apparatus as an element of regional government administrators.

Regional Financial Management
Whole activities that include planning, implementation, administration, reporting, accountability and financial control area. 3. Revenue Budget and Regional Expenditure (APBD) APBD is the annual financial plan of the regional government which is discussed and approved jointly by the regional government and the DPRD, and determined by local regulations. 4. Implementation Documents SKPD Budget (DPA-SKPD) DPA-SKPD is a document that contains income, expenditure and financing that is used as a basis for implementing the budget by budget users.

Cash Budget
Cash Budget is an estimated cash inflows document originating from receipts and estimated cash outflows to regulate the availability of sufficient funds to fund the implementation of activities in each period.
a. Payment Warrant (SPM) SPM is a document used / issued by budget users / budget users for the issuance of SP2D for DPA-SKPD expenses. b. Warrants for Disbursement of Funds (SP2D) SP2D is a document used as a basis for disbursement of funds issued by BUD based on SPM 5.

First Research
Research conducted by Nugroho (2013) found that there are six factors that influence the buildup of budget disbursement, namely planning, regulation, human resources, technical, coordination and procurement of goods / services. The results show that in general, the satker prioritizes administrative completeness over the speed and accuracy of funds disbursement. The implication is that the proposed administrative requirements do not yet support the acceleration of the disbursement process, triggering the disbursement of funds which always accumulates at the end of the year. Solikhin (2014) shows that there is a tendency to build up the disbursement of the budget at the end of the year in work units in the KPPN Purwokerto pay area. The factors that caused the accumulation of central government expenditure disbursement at the end of the year are budget planning, budget execution, procurement of goods / services, human resources, and budget management regulations.
The two studies collected data from the satker that had the largest and smallest DPA nominal without regard to budget absorption from the existing satker. In addition, although there are similarities in the phenomenon of a buildup of budget disbursement at the end of the year both in Ministries / Institutions and Regional Governments, but there are not many studies that analyze the issue within the scope of Local Government. So this research will try to analyze the issue at the Regional Government in DIY.

Scope
This research will be conducted in the Provincial Government of the Bangka Belitung Islands, which consists of 33 Regional Work Units (SKPD) with the Revenue and Financial Volume 1 | Number 1 | June | 2021 Management Asset Service (DPPKA) as the Regional Financial Management Work Unit (SKPKD). DPPKA has the task of carrying out management of the revenue budget, expenditure budget, regional treasury, regional goods, accounting, and regional financial administration development.
According to TEPPA data, the Provincial Government of Bangka Belitung Islands is among the top seven in terms of budget absorption , this shows the success of the Governor in implementing reward and punishment for SKPD, but Mardiasmo stated that the high absorption is not yet known how good accountability and efficiency is (Tempo.com, August 26, 2013). Kinerja realization of budget absorption in the Provincial Government of Bangka Belitung Islands until early November 2018 has reached 75.8%, or approximately USD 2.2 Triliun of the target of Rp 2.9 Trili un , but it doubted the realization of budget absorption will be able to meet targetn yes.

Research Methods
This research uses qualitative methods. The analytical tool used in this study was the Thematic Analysis. The way chosen to recruit informants namely Expert analysis. According to Cresswell (2014), a qualitative method is a procedure for exploring and understanding the meaning that involves a number of individuals involved in a problem by asking questions and specific data collection procedures from participants. The data is then analyzed inductively starting from specific themes to general themes and interpreting the meaning of the data. Data collection procedures in qualitative research (Cresswell, 2014) include: 1. Qualitative interview, namely conducting face-to-face interviews with research informants (in depth interviews). 2. Documentation, namely the use of public documents and agency reports and other relevant information.
Data to be collected in this study consisted of secondary data and primary data. Secondary data in the form of information from newspapers and online newspapers, publications, budget realization documents, SP2D publishing and other relevant data. Secondary data in the form of monthly expenditure realization will be processed to look for patterns of budget disbursement and absorption in 33 SKPD in the Provincial Government of Bangka Belitung Islands. The results will be used to determine the SKPD that will be the location of primary data collection.
Primary data obtained by conducting interviews with parties related to the implementation of the budget in the local government of Bappeda and DPPKA, and SKPD with the largest and smallest DPA nominal, with the best and worst budget absorption, and SKPD with a budget disbursement pattern that shows a buildup at the end of the year. Interviews were conducted with semi-structured to find out the factors that influence the buildup of budget disbursement at the end of the year and their causes. Data analysis will be conducted using the Miles and Huberman models. This analysis consists of three stages, namely data reduction, data presentation, and conclusion dancers (Sugiono, 2013).

Data Validation
To ensure that the validity of the data in the study of this can be achieved, then the method validation are used are: 1. Triangulation, namely by checking data from a variety of different sources (triangulation of sources) such as superiors, subordinates, or colleagues. In a variety of different ways (triangulation techniques) such as observation, interviews or documentation. And various different times (time triangulation), for example last week, this week, or next week (Sugiyono, 2010: 372). 2. Cheking member, namely by bringing back the final report or specific descriptions or themes to the data giver / participant to check whether the data that has been obtained is in accordance with what has been given by the data giver so that it can be seen whether they feel that the report / the description / theme is accurate (Creswell, 2014: 287). 3. Clarifying Bias, namely by doing self-reflection on the possibilities of the emergence of bias in research conducted so that researchers will be able to create an open Volume 1 | Number 1 | June | 2021 and honest narrative (Creswell, 2014: 287).

Discussion
From the results of the research that has been done, it can be seen that the accumulation of budget disbursement at the end of 2018 has many negative impacts. One of them is the decline in the Bangka Belitung Islands Province Budget Implementation List (DIPA) for 2019 by 363.3 billion. Of this amount given to the satker (work unit) vertical agency head office and regional offices, amounting to 229 DIPA.
The reduction in DIPA occurred due to the lack of maximum Bangka Belitung Islands Provincial Government in maximizing DIPA revenue the previous year. This indicates the lack of good planning that has been made by the government resulting in budgetary congestion at the end of the year. One strategy to anticipate the low budget absorption is by maximizing the implementation of activities and not piling up activities at the end of the year.
Until the end of the month N ov bucket 2018 of the total ceiling of Rp 2.9 trillion for vertical institutions and OPD acquire new realization TP Rp 2.2 trillion . There are still 680 billion of the budget that must be absorbed until the end of the year. As for the data up to December 27, 2018 that is already known, the Provincial Government of the Bangka Belitung Islands recorded a budget absorption reaching 87%.
By the end of the 2018 fiscal year, the P Babylon Provincial Government has closed the use of funds in connection with additional money supply. Therefore, all regional apparatus organizations (OPD) in the Babel Provincial Government must have taken into account the expenditure and activities that must be carried out, so that the disbursement process and others are not carried out at the end of the year. Especially with the limited time.

Conclusions and Suggestions
Conclusions 1. Less than maximum activities of the Provincial Government of the Bangka Belitung Islands in terms of carrying out activities. 2. There is a lack of preparedness in the Bangka Belitung Islands provincial government in planning the absorption of activity budgets. 3. Lack of evaluation from the Bangka Belitung Islands Provincial Government related with a buildup of budget every year.

Suggestions
a. It is expected that the Provincial Government of the Pacific Islands Islands can be more maximize the implementation of activities in the middle of the year, not at the end of the year to reduce the risk of a buildup of budget that occurs at the end of the year. b. It is hoped that the Provincial Government of the Bangka Belitung Islands can be even more thorough in making annual budget plans. c. It is expected that the Provincial Government of the Bangka Belitung Islands can do evaluation of OPD whose absorption is not optimal, both performance evaluation or other.