Pelaksanaan Belanja Hibah dan Bantuan Sosial yang Bersumber dari Anggaran Pendapatan Belanja Daerah (Studi pada Badan Pengelolaan Keuangan dan Aset Daerah Pemerintah Provinsi Sumatera Utara)

Abstract

These Grants and social assistance sourced from the APBD are stipulated through Regional Regulations (Perda) concerning the Regional Revenue and expenditure Budget (APED). In its implementation, the Grant and Bansos experience various problems both in the implementation stage and the accountability of the government and recipients . There are three problems that are the focus of this research study , namely: accountability and transparency of· the implementation of grants and social assistance expenditures sourced from the APBD, obtacles faced by Local Governments in implementing grant and social assistance spending and local government accountability for the provision of grants and social assistance ( Studies at the Regional Financial and Asset Management Agency). This study uses a normative juridical re earch method with a statutory approach, and vertical and horizontal n hronization. The data u ed con i t of seconda,,y data and is supported by primary data. Data collection techniques consisted of literature tudy techniques, document studies and field studie with interviews . The data were analyzed qualitatively. The provision of grants in the form of· money sourced from the APED by the Regional Government refers to the Reo-ulation of the Minister of Home Affairs Number 32 of 2011 concerning Guiidelines for Providing Grants and Social Assistance Sourced from the Regional Revenue and Expenditure Budget. There ar·e problem that ari e in the community regarding the receipt of g1 ants, namely grant funds that are reported late, 11,ot reported and even the reports submitted do not match the proposed proposals. This could provide an opportunity for grant recipient to misu e the grant funds they received and ould re ult in state losse . For thi rea on various effort have been made by the government to minimize misuse of grant fund among others by imposing sanctions on grant recipients who have not submitted their accountability ,reports based on the theory of authority with the exi tence of regional government power or authority, the regional government an also make various efforts again t obstacles to the implementation of spending. g, ants and social assistance. For this reason the respon ibility of recipient of grant in the form of money our ed from the APBD by the regional government is in the form of a ,,.eport on the use of grants, a statement of responsibility stating that the grants received have been used in accordance with the NPHD. And if there are remaining grant fund that are till not used up to the end of the fiscal year concerned, the remai11ing grant .funds must be , etumed to the regional treasury a counts based on the regional financial accountability theory in question is responsibility responsibility.