ANALISIS EFEKTIVITAS PENGELOLAAN DANA PROGRAM “BANTU UMAK” DALAM MENURUNKAN TINGKAT KEMISKINAN (STUDI KASUS PADA DINAS SOSIAL KABUPATEN MUSI BANYUASIN)
Article Sidebar
Main Article Content
Abstract
This study aims to analyze the management of funds for the Bantu Umak Program at the Musi Banyuasin Regency Social Services Office, examining the aspects of planning, implementation, monitoring, and evaluation. It also analyzes the effectiveness of program fund management in reducing poverty based on indicators of targeting accuracy, timeliness, amount accuracy, procedural accuracy, and program sustainability. The results indicate that the management of Bantu Umak Program funds has been carried out through the planning, implementation, monitoring, and evaluation stages in accordance with applicable regulations. Planning is carried out through data collection and verification of prospective beneficiaries. Program implementation is carried out in collaboration with Bank Rakyat Indonesia as the aid distributor, while monitoring and evaluation are conducted periodically by the Social Services Office and related parties. Based on effectiveness indicators, the Bantu Umak Program is considered quite effective because it has met most of the indicators, namely targeting accuracy, amount accuracy, procedural accuracy, and program sustainability. However, obstacles remain in the form of delays in aid distribution due to limited regional financial capacity.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in Jurnal Ilmiah Akuntansi Rahmaniyah agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) Licensethat allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
References
Badan Pusat Statistik. (2023). Profil Kemiskinan di Indonesia. Jakarta: BPS.
Bastian, I. (2020). Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga.
Kementerian Dalam Negeri Republik Indonesia. (2020). Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020 tentang Pedoman Teknis Pengelolaan Keuangan Daerah. Jakarta: Kemendagri RI.
Kementerian Sosial Republik Indonesia. (2019). Peraturan Menteri Sosial Republik Indonesia Nomor 1 Tahun 2019 tentang Penyaluran Belanja Bantuan Sosial. Jakarta: Kementerian Sosial RI.
Kementerian Sosial Republik Indonesia. (2020). Pedoman Umum Program Bantuan Pangan Non-Tunai (BPNT). Jakarta: Kementerian Sosial RI.
Kementerian Sosial Republik Indonesia. (2021). Peraturan Menteri Sosial Republik Indonesia Nomor 3 Tahun 2021 tentang Pengelolaan Data Terpadu Kesejahteraan Sosial. Jakarta: Kemensos RI.
Mahmudi. (2021). Manajemen Kinerja Sektor Publik. Yogyakarta: UPP STIM YKPN.
Sedarmayanti. (2021). Manajemen Sumber Daya Manusia: Reformasi Birokrasi dan Manajemen Pegawai Negeri Sipil. Bandung: Refika Aditama.
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Suharto, E. (2021). Kebijakan Sosial: Sebagai Kebijakan Publik. Bandung: Alfabeta.
Wulandary, R. M. C., Trihardiyanto, W., & Rinung, I. (2025). Peran Dinas Sosial Dalam Pemerataan Penyaluran Bantuan Sosial Program Keluarga Harapan (PKH) di Kota Batu. Indonesian Social Science Review, 3(1)