Efektivitas Penganggaran Berbasis Kinerja Studi Kasus pada Satuan Kerja X OJK
Abstract
This research aims to evaluate the implementation of performance-based budgeting in the Financial Services Authority (OJK) work unit, based on best practices in OECD countries that have implemented Performance-Based Budgeting (PBK) for decades. Evaluation of the implementation of PBK in work unit X OJK focuses on Goal Orientation, Human Resources and Information Technology factors. This research was carried out by analyzing regulatory documents and then confirmed with the real conditions of PBK at OJK through interviews with officials and staff who are authorized and competent in implementing budgeting at OJK. Interviews were conducted in October and November 2023. The research results show that OJK is at level 2 of the PBK classification for OECD countries,namely Performance-Informed Budgeting. At the Performance-Informed Budgeting level, where most OECD countries are located, budget implementation has been linked to performance information. Although goal orientation and human resources are considered effective, the level of effectiveness of Information Technology is relatively low.
Keywords: Performance Based Budgeting;Public SectorAccounting.
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Bedeian, Arthur G. Zammuto, Raymond F.(1991), Organization Theory and Design, Publisher: Chicago (Ill.) : Dryden press
Gibson, James L., John M. Ivancevich, James H. Donnelly (1997). Organizations: Behavior, Structure, Processes, 9th edition, Irwin Publishing.
Griffin, Ricky W. (2004), Management 10th Edition, Cengage Learning, 2010.
Hawkesworth, I., O.H. Melchor, and M. Robinson (2013), Selected Budgeting Issues in Chile, Performance budgeting, medium-term budgeting, budget flexibility, OECD Journal on Budgeting Volume 12(3)
Henri, J. (2004). "Performance measurement and organizational effectiveness: bridging the gap", Managerial Finance, Vol. 30 No. 6, pp. 93-123. https://doi.org/10.1108/03074350410769137
Indrawati, N. (2016). Penyusunan Anggaran dalam Era New Public Management: Implementasinya di Indonesia, Jurnal Riset Akuntansi dan Bisnis.
Katadata.co.id, (2020) Agustiyanti, Survei Hampir Separuh Pelaku Industri Keuangan Tak Puas Kinerja OJK. < https://katadata.co.id/agustiyanti/ finansial/5e9a498eb0e54/survei-hampir-separuh-pelaku-industri-keuangan-tak-puas-kinerja-ojk>
Moravitz, C. (2008). Performance-based budgeting: integrating objectives and metrics with
people and resources. International handbook of practice-based performance
management,
Moravitz, C. (2008). Performance based budgeting: Integrating objective and metrics with people and resources. International handbook of practice-based performance management.
Organisation for Economic Co-operation and Development (OECD) (2018). Best Practices for Performance Budgeting, OECD Publishing, Paris, https://one.oecd.org/document/GOV/PGC/SBO(2018)7/en/pdf
Organisation for Economic Co-operation and Development (OECD). Tryggvadottir, Alfrun & Indre Bambalaite (2023), Performance Budgeting Framework, OECD Publishing, Public Governance Directorate Committee of Senior Budget Officials https://one.oecd.org/document/GOV/ SBO(2023)1/en/pdf
Otoritas Jasa Keuangan (2013) Peraturan Dewan Komisioner (PDK) nomor 1/PDK.01/2013 tentang Sistem Manajemen Strategi, Anggaran dan Kinerja Otoritas Jasa Keuangan.
Otoritas Jasa Keuangan. (2017). Surat Edaran Dewan Komisioner Otoritas Jasa Keuangan Nomor 19/SEDK.02/2017 tentang Tata Cara Penyusunan Anggaran Otoritas Jasa Keuangan.
Otoritas Jasa Keuangan. (2017). Surat Edaran Dewan Komisioner Otoritas Jasa Keuangan Nomor 24/SEDK.02/2017 tentang Tata Cara Pedoman Pelaksanaan Monitoring dan Evaluasi Anggaran Otoritas Jasa Keuangan
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Robinson, M. and Brumby, J. (2005). ‘Does performance budgeting work? an analytical review of the empirical literature’, IMF Working Papers, 05(210), p. 1. doi:10.5089/9781451862294.001.
Schick, A. (2007). Performance Budgeting and Accrual Budgeting: Decision Rules or Analytic Tools, OECD Journal on Budgeting Volume 7(2)
Sofyani, Hafiez. (2018). Does Performance-Based Budgeting Have A Correlation With Performance Measurement System? Evidence From Local Government In Indonesia, Foundations of Management, Vol. 10 (2018), ISSN 2080-7279, DOI: 10.2478/fman-2018-0013
Sri Rahayu, et.al. (2007), “Studi Fenomenologis terhadap Proses Penyusunan Anggaran Daerah (Bukti Empiris dari Satu Satuan Kerja Perangkat Daerah di Propinsi Jambi)”, Simposium Nasional Akuntansi X
Suharsini, Septiana Dwiputrianti. (2012) Analisis Penerapan Anggaran Berbasis Kinerja Terhadap Efisiensi, Efektivitas dan Akuntabilitas Pada Pusat Pendidikan dan Pelatihan Kementerian Dalam Negeri Regional Bandung, Jurnal Ilmu Akuntansi, Volume IX Nomor 3.
Surianti dan Dalimunthe. (2015), The Implementation of Performance Based Budgeting in Public Sector (Indonesia Case: A Literature Review), Fakultas Ekonomi dan Bisnis, Universitas Padjajaran Bandung, Indonesia. International Journal of Developing and Emerging Economies Vol.5, No.2.
Undang-Undang Republik Indonesia Nomor 21 Tahun 2011 tentang Otoritas Jasa Keuangan.
Vinzant, J.C dan Vinzant D.H. (1996), Strategic Management and Total Quality Management: Challenges and Choices, Public Administration Quarterly, vol. 20, no. 2, 1996, JSTOR, http://www.jstor.org/stable/40861675.
Widodo, Teguh. (2016), Performance-based Budgeting: Evidence from Indonesia, Institute of Local Government Studies School of Government and Society College of Social Sciences, University of Birmingham. https://etheses.bham.ac.uk/id/eprint/7501/1/Widodo17PhD_Redacted.pdf
Widyantoro Wydiantoro, A.E. (2009). Implementasi Performance Based Budgeting: Sebuah Kasus Fenomologis (Studi Kasus pada Universitas Diponegoro). https://core.ac.uk/download/pdf/11722953.pdf
Published
2024-02-09
How to Cite
PERMATA, Adinda Tisalita; SINTA, Sinta; ROSSIETA, Hilda.
Efektivitas Penganggaran Berbasis Kinerja Studi Kasus pada Satuan Kerja X OJK.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, feb. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/110981>. Date accessed: 03 apr. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p08.
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