Efektivitas Pemerintah Kecamatan Baso Dalam Peningkatan Kapasitas Pengelolaan Anggaran
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Abstract
Pemerintah kecamatan memiliki peran strategis dalam mendukung tata kelola keuangan publik di tingkat lokal, khususnya dalam meningkatkan kapasitas pengelolaan anggaran pada pemerintahan nagari. Penelitian ini bertujuan untuk menganalisis efektivitas Pemerintah Kecamatan Baso dalam meningkatkan kapasitas pengelolaan anggaran melalui fungsi pembinaan, pengawasan, koordinasi, dan fasilitasi. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus yang berlokasi di Kecamatan Baso, Kabupaten Agam. Data diperoleh melalui wawancara mendalam, observasi, dan studi dokumentasi, serta dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa Pemerintah Kecamatan Baso telah menjalankan perannya secara cukup efektif dalam meningkatkan kapasitas pengelolaan anggaran. Pembinaan dan fasilitasi yang dilakukan berkontribusi pada peningkatan pemahaman aparatur nagari, efisiensi penyelesaian administrasi anggaran, serta meningkatnya kepatuhan pelaporan keuangan. Namun demikian, efektivitas tersebut masih bersifat moderat karena pembinaan belum sepenuhnya terstruktur secara berkelanjutan dan pengawasan masih lebih menekankan kepatuhan administratif dibandingkan evaluasi kinerja anggaran. Penelitian ini menyimpulkan bahwa peningkatan kapasitas pengelolaan anggaran memerlukan penguatan peran kecamatan melalui pembinaan berkelanjutan, pengawasan berbasis kinerja, dan koordinasi kelembagaan yang lebih sistematis.
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