Efektivitas Penganggaran Berbasis Kinerja Studi Kasus pada Satuan Kerja X OJK
Abstract
This research aims to evaluate the implementation of performance-based budgeting in work units at the Financial Services Authority (OJK) based on the classification of best practices in OECD countries that have implemented Performance-Based Budgeting (PBK) for decades. Further evaluation of the implementation of PBK in work unit 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 over a period of 2 (two) stages, namely 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. Furthermore, evaluation of each factor resulted in a fairly good level of effectiveness for the goal orientation factor and human resources factor, but a low level of effectiveness for the Information Technology factor. Several obstacles were also identified from the interview results, including the long budget preparation time and process, insufficient number of human resources and inadequate information systems. The research also provides several recommendations to increase the effectiveness of PBK implementation.
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