ANALISIS REALISASI ANGGARAN BELANJA PEGAWAI PADA SATKER LINGKUP KANTOR KEMENTERIAN AGAMA KABUPATEN BIMA DAN KOTA BIMA
نویسندگان
چکیده
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang menyebabkan terjadinya pagu minus anggaran belanja pegawai pada Satuan Kerja Lingkup Kantor Kementerian Agama Kabupaten Bima dan Kota baik di Kemenag maupun seluruh Madrasah Negeri tahun 2019,2020, 2021. merupakan penelitian kualitatif menghasilkan mengolah data bersifat deskriptif. Objek dalam yaitu Bima, MAN, MTsN Bima. Data digunakan primer sekunder diperoleh melalui proses wawancara secara mendalam studi kepustakaan. Metode analisis model deskriptif kualitatif. Hasil dengan metode menunjukkan bahwa 2020 sebesar Rp. 445.750.698 2021 9.436.204.894 terdapat lima faktor terkait. Faktor-faktor tersebut penambahan Sumber Daya Manusia (SDM), purna tugas anggota (pensiun), promosi jabatan atau kenaikan pangkat, gaji tunjangan, pangkat pengabdian
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ژورنال
عنوان ژورنال: Jurnal Ilmiah Mandala Education
سال: 2022
ISSN: ['2442-9511', '2656-5862']
DOI: https://doi.org/10.58258/jime.v8i2.2979