Gambaran Pengelolaan Dana Alokasi Khusus (DAK) Tahun Anggaran 2010-2013: studi Kasus Pada Pemerintahan Kota Salatiga

Abstract

The evaluation on DAK management is needed to identify the existed problems and obstacles. The subjects of the research were DPPKAD, Department of Education, Department of Health and Office of Highways. The data used in the research was the secondary data (DAK Realization Statement in 2010 – 2013 and former data of DAK in 2010 – 2012) and primary data (interview with DPPKAD, Department of Education, Department of Health, and Office of Highways). The DAK realization statement was analyzed by variant of analyses and revenue growing analysis to value the DAK performance and the DAK growth realization from 2010 to 2013. Meanwhile, the result of the interview was evaluated using a comparison between the DAK management procedure on the rules and the realization in Salatiga. This study found that the DAK management in Salatiga has been in accordance with the laws and regulations. Futhermore, this study found that sector of Health has a better management among the three sectors. And then there is also few problems occurred/found in the DAK realization, such as the lack of coordination between the central government and the province government and lack of performance of DAK for second step realization.