Mengulik Sisi Keterlambatan Penyerapan Anggaran (Studi Etnometodologi pada Ukm Pusat Universitas Jember)

Abstract

This research aims to examine and investigate in depth about the causes of the absorption of delays that occur in the Central University of Jember University. This research begins with the uneasiness of the phenomenon that occurs in the Central UKM University of Jember will be a delay in the absorption of the budget. This problem certainly has an impact on funds used temporarily to meet pre-event needs. Even more so if the funds needed are large. In addition, this delay in budget absorption also results in suboptimal activities carried out and has an impact on the University of Jember, specifically related to one of the principles of GUG (Good University Governance), namely the principle of responsibility which indicates the extent to which the process of providing public services carried out by Jember University, is it already in accordance with administrative and organizational requirements that are true and in accordance with statutory regulations. This research is qualitative research using ethnomethodology study methods. The results showed that the cause of the delay in budget absorption was due to the delay in the submission of TOR, unpreparedness in the implementation of SIMAWA, the existence of a long bureaucratic process plus a clash of busyness from the approval party, delay in SPJ collection, accumulation of activity programs at the end of the year, and the number of activity programs proposed by Central UKM of Jember University.