Implementasi Surat Perintah Membayar Berbasis Kinerja pada Sektor Publik di Indonesia
Abstract
The research aims to discuss the extent to which the implementation of performance-based pay warrants, especially in terms of salaries (salaries and allowances) in the public sector in Indonesia and the consequences that will arise. The methodology used is a literature review, with techniques outlined from Wolfswinkel, Furtmueller, and Wilderom (2011). The results of the study explain that the payroll design in Indonesia adheres to a single payroll pattern consisting of elements of salary and benefits (performance and cost) and it is also found that the consequence of a performance-based pay order in the payroll element is that there is still a gap between Ministries, Institutions and Regional Agencies in providing performance allowance. It was also found that there was no significant improvement in public services, especially direct benefits to the community. This is evidenced by the slow graph of the increase in the community satisfaction index in terms of public services.
Keywords: Performannce-based Payment Orders; Salaries; Allowances.
Downloads
Download data is not yet available.
References
Aranta, P. Z. (2013). Pengaruh Moralitas Aparat dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pemerintah Kota Sawahlunto). Fakultas Ekonomi Universitas Negeri Padang.
Arnitasari, N. (2013). Akuntabilitas Pemerintah Provinsi Jawa Timur dalam Pengelolaan Aset. Jurnal Kebijakan Dan Manajemen Publik, 1(1), 48–55.
Aryawati, N. P. A., & Sudana, I. P. (2018). Financial Performance Mediates Equity Fund, Regional Allocation On Human Development Index And Economic Growth. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(1), 28–41. https://doi.org/10.24843/JIAB.2018.v13.i01.p04
Basirruddin, M., & Amin, M. R. (2014). Peran Pemerintah Desa Dalam Pengelolaan Keuangan Desa Alai Kecamatan Tebing Tinggi Barat Kabupaten Meranti Tahun 2012. Jom FISIP, 1(2), 1–11.
Bastian, I. (2018). Designing a Public Sector Accounting Exercise Sheet by a Cultural Approach. Advances in Intelligent Systems and Computing. https://doi.org/10.1007/978-3-319-74980-8_6
Christine, E. (2016). Pengaruh Kompetensi, Independensi, Akuntabilitas, Due Professional Care, Objektivitas dan Integritas terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi (Studi Empiris pada Auditor KAP di Kota Medan). Universitas Sumatera Utara.
Dovgyi, S., Nebrat, V., Svyrydenko, D., & Babiichuk, S. (2020). Science education in the age of industry 4.0: Challenges to economic development and human capital growth in Ukraine. Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, 2020(1), 146–151. https://doi.org/10.33271/nvngu/2020-1/146
Droste, N., & Bartkowski, B. (2018). Ecosystem Service Valuation for National Accounting: A Reply to Obst, Hein and Edens (2016). Environmental and Resource Economics, 71(1), 205–215. https://doi.org/10.1007/s10640-017-0146-3
Fikri, A., Inapty, B. A., & Martiningsih, R. S. P. (2015). Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kompetensi Aparatur dan Peran Audit Internal terhadap Kualitas Informasi Laporan Keuangan dengan Sistem Pengendalian Intern sebagai Variabel Moderating (Studi Empiris Pada SKPD-SKPD di Pemprov. NTB). Simposium Nasional Akuntansi XVIII. Medan.
Fikri, M. ., Inapty, B. ., & Martiningsih, R. S. . (2015). Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kompetensi Aparatur dan Peran Audit Internal Terhadap Kualitas Informasi Laporan Keuangan dengan Sistem Pengendalian Intern Sebagai Variabel Moderating (Studi Empiris pada SKPD-SKPD di Pemprov. NTB). Simposium Nasional Akuntansi XVII Medan.
Fuchs, S., Bergmann, A., & Brusca, I. (2017). Using financial reporting for decision making as a measure towards resilient government finances: The case of Switzerland. Lex Localis, 15(1), 133–153. https://doi.org/10.4335/15.1.133-153(2017)
Gayatri, & Latrini, M. Y. (2018). Efektivitas Penerapan Sistem Keuangan Desa dan Kualitas Laporan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 113. https://doi.org/10.24843/JIAB.2018.v13.i02.p05
González, R. M. D., Ruíz, A. G., & Bargues, J. M. V. (2018). The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective From Local Governmental Accountants as Internal Users of Budgeting And Financial Accounting Information. Lex Localis-Journal of Self-Government, 16(3), 453–476. https://doi.org/10.4335/16.3.453-476(2018)
Henoch, R. W., & Sauter, B. J. A. (2016). Innocent Foundations Beware: The US Government’s Far-Reaching Power of Civil Asset Forfeiture, and What Innocent Foundations and Other Fiduciaries Need to Know to Prepare. Trusts & Trustees, 22(6), 605–611. https://doi.org/10.1093/tandt/ttw059
Indriani, M., Nadirsyah, Fahlevi, H., & Putri, S. (2019). Partisipasi Masyarakat dan Kualitas Pengelolaan Keuangan Desa Survey pada Desa Kecamatan Masjid Raya Aceh Besar. Jurnal Riset Akuntansi Dan Keuangan, 7(1), 111–130. https://doi.org/10.17509/jrak.v7i1.14827
Jain, R. (2018). Contributions to The Exchequer Funds by State Level Public Sector Enterprises: Does Political Alignment Matter? Constitutional Political Economy, 29(1), 93–113. https://doi.org/10.1007/s10602-017-9253-y
Junita, A., Erlina, E., Abubakar, E., Muda, I., & Abdullah, S. (2018). Influence of Budget Participation and Leadership Style Against Rebudgeting on Work Unit of Apparatus. Journal of Business & Retail Management Research, 13(2), 274–284. https://doi.org/10.24052/jbrmr/v13is02/art-25
La, V., Pham, T., Ho, M., Nguyen, M., Nguyen, K.-L. P., Voung, T.-T., … Vuong, Q.-H. (2020). Policy response , social media and science journalism for the sustainability of the public health system amid COVID-19 outbreak : The Vietnam lessons. Aisdl, 1–35.
Mahaputra, I. P. U. ., & Putra, I. W. (2014). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi Pelaporan Keuangan Pemerintah Daerah (Studi pada SKPD Gianyar). Jurnal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, 8(2).
Mardiasmo, M. (2013). Assessing Accountability Of Performance Measurement System And Local Government Budgetary Management. Gadjah Mada International Journal of Business, 4(3), 373–395. https://doi.org/10.22146/gamaijb.5388
Marek, P., & Langerová, A. (2009). Analysis Of The Budget Chapter Within The Ministry Of Defence Of The Czech Republic In Relation To The Government AssetS. (218), 101–106.
Maxwell, J. A., & Reybold, L. E. (2015). Qualitative Research. In International Encyclopedia of the Social & Behavioral Sciences: Second Edition. https://doi.org/10.1016/B978-0-08-097086-8.10558-6
Moen, K., & Middelthon, A. L. (2015). Qualitative Research Methods. In Research in Medical and Biological Sciences: From Planning and Preparation to Grant Application and Publication. https://doi.org/10.1016/B978-0-12-799943-2.00010-0
Muda, I., Ismail, M., & Marhayanie, M. (2017). Impact of Capital Expenditure Allocation on The Local Government Assets and the role of Revenue Sustainability: Evidence from North Sumatra. International Journal of Economic Perspectives, 11(2), 110–123.
Muhtar, M., Putro, D. A., & Sutaryo, S. (2017). Penentu Transparansi Pemerintah Daerah: Sebuah Studi pada Pemerintah Daerah di Indonesia. Jurnal Akuntansi & Auditing Indonesia, 21(2), 141–156. https://doi.org/10.20885/jaai.vol21.iss2.art6
Noviandini, N. C. (2012). PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING BAGI WAJIB PAJAK DI YOGYAKARTA. Nominal, Barometer Riset Akuntansi Dan Manajemen. https://doi.org/10.21831/nominal.v1i1.988
Nugraheni, Purwaniati, Subaweh, & Imam. (2008). Pengaruh Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan. Jurnal Ekonomi Bisnis, 13(1).
Pangkong, T. C., Saerang, D. P. ., & Sondakh, J. J. (2013). Faktor-Faktor yang Mempengaruhi Kemampuan Penyusunan Laporan Keuangan Pemerintah Daerah Kabupaten Biak Numfor. Jurnal Riset Akuntansi Dan Auditing, 4(1).
Purwitasari, A. (2013). Pengaruh Pengendalian Internal dan Komitmen Organisasi dalam Pencegahan Fraud Pengadaan Barang (Survey pada 5 Rumah Sakit di Bandung). Universitas Widyatama Bandung.
Puspasari, N., & Suwardi, E. (2012). Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen pada Konteks Pemerintahan Daerah. Simposium Nasional Akuntansi XV, Banjarmasin.
Rothschild, D. Y., & Block, W. E. (2016). Don’t steal; the government hates competition: The problem with civil asset forfeiture. Journal of Private Enterprise, 31(1), 45–56.
Salam, A., & Sutaryo. (2019). Kesesuaian Sistem Pelaporan Keuangan Akrual dalam Pengambilan Keputusan Internal di Pemerintah Daerah. Assets: Jurnal Akuntansi Dan Pendidikan, 8(1), 21–34. https://doi.org/10.25273/jap.v8i1.4087
Sari, D. ., & Putra, H. . (2012). Menelisik Akuntansi Pemerintahan Berbasis Akrual. Jurnal Ekonomi, Akuntansi,Dan Manajemen (JEAM).
Siregar, F. A., & Syam, F. (2017). Analisis Efektifitas dan Efisiensi Pengelolaan Keuangan Desa (Studi pada Desa Di Kabupaten Deli Serdang). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(4), 93–106.
Sofyani, H., & Prayudi, M. A. (2018). Implementation Of Performance Based Budgets In Regional Government With “A” Performance Accountability. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(1), 54–64. https://doi.org/10.24843/JIAB.2018.v13.i01.p06
Supraja, G. (2019). Pengaruh Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual Dan Efektivitas Fungsi Pengawasan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Deli Serdang. 10(1), 115–130.
Susanto, A. A., & Halim, A. (2018). Efek Ratchet pada Anggaran Pemerintah Daerah: Studi pada Satuan Kerja Perangkat Daerah Pemerintah Provinsi Daerah Istimewa Yogyakarta. Jurnal Akuntansi & Akuntabilitas Publik, 1(1), 88–96.
Wardoyo, H. (2015). Penguatan Pengelolaan Keuangan Desa dan Optimalisasi Peran BUMDesa Sebuah Upaya Menuju Desa Mandiri dan Kredibel di Kabupaten Kulon Progo. Seminar Nasional Temu Forum Dosen Akuntansi Sektor Publik 2015. Yogyakarta: Universitas Atma Jaya Yogyakarta.
Wulandari, D. N., & Nuryanto, M. (2018). The Effect Of Internal Control, Anti-Fraud Awareness, Integrity, Independence, And Profesionalism To Fraud Prevention. Jurnal Riset Akuntansi Mercu Buana, 4(2), 117–125. https://doi.org/10.26486/jramb.v4i2.557
Yildiz, F., Sagdic, E. N., & Tuncer, G. (2017). Budgetary Transparency, E Government and Corruption: New Evidence From Panel Data Approach. Ecoforum Journal, 6(1), 1–14.
Arnitasari, N. (2013). Akuntabilitas Pemerintah Provinsi Jawa Timur dalam Pengelolaan Aset. Jurnal Kebijakan Dan Manajemen Publik, 1(1), 48–55.
Aryawati, N. P. A., & Sudana, I. P. (2018). Financial Performance Mediates Equity Fund, Regional Allocation On Human Development Index And Economic Growth. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(1), 28–41. https://doi.org/10.24843/JIAB.2018.v13.i01.p04
Basirruddin, M., & Amin, M. R. (2014). Peran Pemerintah Desa Dalam Pengelolaan Keuangan Desa Alai Kecamatan Tebing Tinggi Barat Kabupaten Meranti Tahun 2012. Jom FISIP, 1(2), 1–11.
Bastian, I. (2018). Designing a Public Sector Accounting Exercise Sheet by a Cultural Approach. Advances in Intelligent Systems and Computing. https://doi.org/10.1007/978-3-319-74980-8_6
Christine, E. (2016). Pengaruh Kompetensi, Independensi, Akuntabilitas, Due Professional Care, Objektivitas dan Integritas terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderasi (Studi Empiris pada Auditor KAP di Kota Medan). Universitas Sumatera Utara.
Dovgyi, S., Nebrat, V., Svyrydenko, D., & Babiichuk, S. (2020). Science education in the age of industry 4.0: Challenges to economic development and human capital growth in Ukraine. Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, 2020(1), 146–151. https://doi.org/10.33271/nvngu/2020-1/146
Droste, N., & Bartkowski, B. (2018). Ecosystem Service Valuation for National Accounting: A Reply to Obst, Hein and Edens (2016). Environmental and Resource Economics, 71(1), 205–215. https://doi.org/10.1007/s10640-017-0146-3
Fikri, A., Inapty, B. A., & Martiningsih, R. S. P. (2015). Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kompetensi Aparatur dan Peran Audit Internal terhadap Kualitas Informasi Laporan Keuangan dengan Sistem Pengendalian Intern sebagai Variabel Moderating (Studi Empiris Pada SKPD-SKPD di Pemprov. NTB). Simposium Nasional Akuntansi XVIII. Medan.
Fikri, M. ., Inapty, B. ., & Martiningsih, R. S. . (2015). Pengaruh Penerapan Standar Akuntansi Pemerintahan, Kompetensi Aparatur dan Peran Audit Internal Terhadap Kualitas Informasi Laporan Keuangan dengan Sistem Pengendalian Intern Sebagai Variabel Moderating (Studi Empiris pada SKPD-SKPD di Pemprov. NTB). Simposium Nasional Akuntansi XVII Medan.
Fuchs, S., Bergmann, A., & Brusca, I. (2017). Using financial reporting for decision making as a measure towards resilient government finances: The case of Switzerland. Lex Localis, 15(1), 133–153. https://doi.org/10.4335/15.1.133-153(2017)
Gayatri, & Latrini, M. Y. (2018). Efektivitas Penerapan Sistem Keuangan Desa dan Kualitas Laporan Keuangan Desa. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 113. https://doi.org/10.24843/JIAB.2018.v13.i02.p05
González, R. M. D., Ruíz, A. G., & Bargues, J. M. V. (2018). The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective From Local Governmental Accountants as Internal Users of Budgeting And Financial Accounting Information. Lex Localis-Journal of Self-Government, 16(3), 453–476. https://doi.org/10.4335/16.3.453-476(2018)
Henoch, R. W., & Sauter, B. J. A. (2016). Innocent Foundations Beware: The US Government’s Far-Reaching Power of Civil Asset Forfeiture, and What Innocent Foundations and Other Fiduciaries Need to Know to Prepare. Trusts & Trustees, 22(6), 605–611. https://doi.org/10.1093/tandt/ttw059
Indriani, M., Nadirsyah, Fahlevi, H., & Putri, S. (2019). Partisipasi Masyarakat dan Kualitas Pengelolaan Keuangan Desa Survey pada Desa Kecamatan Masjid Raya Aceh Besar. Jurnal Riset Akuntansi Dan Keuangan, 7(1), 111–130. https://doi.org/10.17509/jrak.v7i1.14827
Jain, R. (2018). Contributions to The Exchequer Funds by State Level Public Sector Enterprises: Does Political Alignment Matter? Constitutional Political Economy, 29(1), 93–113. https://doi.org/10.1007/s10602-017-9253-y
Junita, A., Erlina, E., Abubakar, E., Muda, I., & Abdullah, S. (2018). Influence of Budget Participation and Leadership Style Against Rebudgeting on Work Unit of Apparatus. Journal of Business & Retail Management Research, 13(2), 274–284. https://doi.org/10.24052/jbrmr/v13is02/art-25
La, V., Pham, T., Ho, M., Nguyen, M., Nguyen, K.-L. P., Voung, T.-T., … Vuong, Q.-H. (2020). Policy response , social media and science journalism for the sustainability of the public health system amid COVID-19 outbreak : The Vietnam lessons. Aisdl, 1–35.
Mahaputra, I. P. U. ., & Putra, I. W. (2014). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Informasi Pelaporan Keuangan Pemerintah Daerah (Studi pada SKPD Gianyar). Jurnal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, 8(2).
Mardiasmo, M. (2013). Assessing Accountability Of Performance Measurement System And Local Government Budgetary Management. Gadjah Mada International Journal of Business, 4(3), 373–395. https://doi.org/10.22146/gamaijb.5388
Marek, P., & Langerová, A. (2009). Analysis Of The Budget Chapter Within The Ministry Of Defence Of The Czech Republic In Relation To The Government AssetS. (218), 101–106.
Maxwell, J. A., & Reybold, L. E. (2015). Qualitative Research. In International Encyclopedia of the Social & Behavioral Sciences: Second Edition. https://doi.org/10.1016/B978-0-08-097086-8.10558-6
Moen, K., & Middelthon, A. L. (2015). Qualitative Research Methods. In Research in Medical and Biological Sciences: From Planning and Preparation to Grant Application and Publication. https://doi.org/10.1016/B978-0-12-799943-2.00010-0
Muda, I., Ismail, M., & Marhayanie, M. (2017). Impact of Capital Expenditure Allocation on The Local Government Assets and the role of Revenue Sustainability: Evidence from North Sumatra. International Journal of Economic Perspectives, 11(2), 110–123.
Muhtar, M., Putro, D. A., & Sutaryo, S. (2017). Penentu Transparansi Pemerintah Daerah: Sebuah Studi pada Pemerintah Daerah di Indonesia. Jurnal Akuntansi & Auditing Indonesia, 21(2), 141–156. https://doi.org/10.20885/jaai.vol21.iss2.art6
Noviandini, N. C. (2012). PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING BAGI WAJIB PAJAK DI YOGYAKARTA. Nominal, Barometer Riset Akuntansi Dan Manajemen. https://doi.org/10.21831/nominal.v1i1.988
Nugraheni, Purwaniati, Subaweh, & Imam. (2008). Pengaruh Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan. Jurnal Ekonomi Bisnis, 13(1).
Pangkong, T. C., Saerang, D. P. ., & Sondakh, J. J. (2013). Faktor-Faktor yang Mempengaruhi Kemampuan Penyusunan Laporan Keuangan Pemerintah Daerah Kabupaten Biak Numfor. Jurnal Riset Akuntansi Dan Auditing, 4(1).
Purwitasari, A. (2013). Pengaruh Pengendalian Internal dan Komitmen Organisasi dalam Pencegahan Fraud Pengadaan Barang (Survey pada 5 Rumah Sakit di Bandung). Universitas Widyatama Bandung.
Puspasari, N., & Suwardi, E. (2012). Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi: Studi Eksperimen pada Konteks Pemerintahan Daerah. Simposium Nasional Akuntansi XV, Banjarmasin.
Rothschild, D. Y., & Block, W. E. (2016). Don’t steal; the government hates competition: The problem with civil asset forfeiture. Journal of Private Enterprise, 31(1), 45–56.
Salam, A., & Sutaryo. (2019). Kesesuaian Sistem Pelaporan Keuangan Akrual dalam Pengambilan Keputusan Internal di Pemerintah Daerah. Assets: Jurnal Akuntansi Dan Pendidikan, 8(1), 21–34. https://doi.org/10.25273/jap.v8i1.4087
Sari, D. ., & Putra, H. . (2012). Menelisik Akuntansi Pemerintahan Berbasis Akrual. Jurnal Ekonomi, Akuntansi,Dan Manajemen (JEAM).
Siregar, F. A., & Syam, F. (2017). Analisis Efektifitas dan Efisiensi Pengelolaan Keuangan Desa (Studi pada Desa Di Kabupaten Deli Serdang). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(4), 93–106.
Sofyani, H., & Prayudi, M. A. (2018). Implementation Of Performance Based Budgets In Regional Government With “A” Performance Accountability. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(1), 54–64. https://doi.org/10.24843/JIAB.2018.v13.i01.p06
Supraja, G. (2019). Pengaruh Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual Dan Efektivitas Fungsi Pengawasan Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Deli Serdang. 10(1), 115–130.
Susanto, A. A., & Halim, A. (2018). Efek Ratchet pada Anggaran Pemerintah Daerah: Studi pada Satuan Kerja Perangkat Daerah Pemerintah Provinsi Daerah Istimewa Yogyakarta. Jurnal Akuntansi & Akuntabilitas Publik, 1(1), 88–96.
Wardoyo, H. (2015). Penguatan Pengelolaan Keuangan Desa dan Optimalisasi Peran BUMDesa Sebuah Upaya Menuju Desa Mandiri dan Kredibel di Kabupaten Kulon Progo. Seminar Nasional Temu Forum Dosen Akuntansi Sektor Publik 2015. Yogyakarta: Universitas Atma Jaya Yogyakarta.
Wulandari, D. N., & Nuryanto, M. (2018). The Effect Of Internal Control, Anti-Fraud Awareness, Integrity, Independence, And Profesionalism To Fraud Prevention. Jurnal Riset Akuntansi Mercu Buana, 4(2), 117–125. https://doi.org/10.26486/jramb.v4i2.557
Yildiz, F., Sagdic, E. N., & Tuncer, G. (2017). Budgetary Transparency, E Government and Corruption: New Evidence From Panel Data Approach. Ecoforum Journal, 6(1), 1–14.
Published
2022-06-26
How to Cite
NASUTION, Dito Aditia Darma; SUPRAJA, Galih; DAMANIK, Annisa Fajariah.
Implementasi Surat Perintah Membayar Berbasis Kinerja pada Sektor Publik di Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 6, p. 1477-1491, june 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/87193>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i06.p07.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
