IMPLEMENTASI ANGGARAN BERBASIS KINERJA DI INDONESIA

Oki Kuntaryanto

Abstract


Performance based budgeting is an answer to old style budgeting which is traditional
budgeting. Due to its benefits, many countries implement this kind of budgeting system.
Indonesia is also a country which tries to implement this budgeting system as a
replacement for traditional budgeting. However, the implementation of budgeting system
creates several controversies. This article tries to investigate the implementation of
performance based budgeting in Indonesia. By using literature study, this article
investigates the implementation of performance based budgeting in several public entities
in Indonesia, both central government entities and local government entity. The entities to
be investigated are: Sekretariat Negara (State Secretariat), Direktorat Jenderal
Perbendaharaan Negara (State Treasurer), Kabupaten Tanah Datar (The Regency of
Tanah Datar), central government entities, and state university. The results imply that
implementation of performance based budgeting still experiences some constraints which
are typical. The first constraint is the problem how to link between funding and
performance indicator which most entities put focus too much on the link between them.
The second constraint comes from the involvement of parliament which is too focus on
political vested interest. The third constraint lies on the limitation of human resource.
Keywords: performance based budgeting, perormance, budgeting, government, indicator


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