Kebijakan, Prosedur Dan Pengendalian Untuk Mendorong Efisiensi Pengadaan Barang/Jasa Khususnya Pengadaan Barang Kabupaten Lima Puluh Kota

Rio Guswandi - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to describe the policy, procedure, and control to encourage efficiency procurement of goods/services especially procurement of goods Kabupaten Lima Puluh Kota. This approach uses a qualitative approach with observation techniques, interviews, and documentation. The research informants are Unit Layanan Pengadaan (ULP) personnel, Dinas Pekerjaan Umum (PU) personnel, Dinas Pendapatan Pengelolaan Keuangan Aset Daerah (DPPKAD) personnel, Inspektorat auditor, and providers of goods/services. The results showed the policy procurement of goods/services especially procurement of goods Kabupaten Lima Puluh Kota been carried out well. The procurement of goods/services especially procurement of goods Kabupaten Lima Puluh Kota been carried out well. Control of procurement has been performing well. To encourage efficiency procurement of goods/services especially procurement of goods Kabupaten Lima Puluh Kota, there are still many obstacles like auction to be repeated. Resulting in additional time and expense. Assessment results obtained are 95,24% which means it can be fully accepted.

Keywords: procurement, 50 kota


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