UPAYA PENCAPAIAN SASARAN PELAKSANAAN ANGGARAN MELALUI PEMAHAMAN APARATUR DAERAH DAN PERSEPSI TENTANG SANKSI MENGENAI KEPUTUSAN PRESIDEN RI NOMOR 80 TAHUN 2003 (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kabupaten Ende Flores Nusa Tenggara Timur)

Abstract

Supplying commodity and service constitute one of the step into consideration process. This step is important to understand and to recognize because at this step divergence and puncture consideration earnings expenditure area (APBD) often happen. Divergence and puncture APBD not only a problem about presence violation rule, detriment finance state, and presence element enrich self or a group, but the effect from presence disease supplying commodity and service concerning quality servicing public. Decided the president decision number 80 year 2003 about orientation supplying commodity and service government in accordance with in order to arrange order manner supplying commodity and service in the government, either from calculation state or non calculation. In the manner of presence decision mentioned needful frame and behavior bureaucracy which is good, that understand about principle healthy competition in supplying commodity and service, transparent, opened and treatment that fair until the result can be responsinable either in physical, finance or benefit for smoothness government duty and society servicing. The variable used in this research is comprehension of government employee (XI), perception about penalty (X2), and also goal implementation calculation (Y). with overall population of echelon III and IV who works at Sub-Province Ende are 800. The technics of withdrawal sample used is Simple Random Sampling with using Krejcie and Morgan Table and obtained by 260 respondent. These research uses primary source in the form of quitioners and then analysis by using technics of Pearson Correlation. The research obtained from this research is comprehension of government employee and perception about a penalty concern president decision number 80 year 2003 associate to goal implementation calculation