Budget Implementation Research Articles

The Influence of Law Number 1 of 2004 concerning State Treasury on State Financial Management

Various efforts have been made to realize good governance in the presentation of reports, accountability, and management of government finances, including the birth of Law Number 1 of 2004 concerning State Treasury. The purpose of this study is to determine the influence of Law No. 1 of 2004 concerning State Treasury on the management of state finances and the principles of state financial management according to Law No. 1 of 2004 concerning State Treasury. The results of this study are that the State Treasurer General who holds the position of Minister of Finance has the authority to supervise and manage government accounts. The State General Cash Account is opened by the Minister of Finance to manage government accounts. Implementation of the state budget, management of state cash, development of financial management of public service agencies, accounting and financial reporting, and management of government investment are the five main components of the treasury administration process. Clarity of Roles and Check and Balance are two main principles of the State Treasury Law. The State Treasury Law adheres to the principles of universality, annuality, unity, and specialization.

Causal Effects of Tax Revenue and Budget Implementation in Nigeria

This study examines the causal relationship between taxation and budget implementation in Nigeria from 2000 to 2022, addressing the persistent challenge of aligning tax revenues with fiscal policy outcomes. Despite Nigeria's reliance on tax revenue, its impact on budget execution remains unclear, creating a knowledge gap in fiscal management. The research aims to assess the Granger causality between company income tax (CIT), value-added tax (VAT), and budget implementation, measured by capital expenditure. Time series data from the CBN Statistical Bulletin and World Development Indicators were analyzed. The findings revealed no Granger causality between CIT and budget implementation, while a significant Granger causality exists between VAT and capital expenditure, indicating that VAT revenue influences budget execution. The study recommends improved fiscal and monetary policy coordination to ensure VAT revenues are effectively channeled toward capital expenditure, fostering economic development.

Post-Implementation challenges of the Outcome-Based budgeting model in budgetary practices: a Malaysian perspective

Purpose This study aims to explore the challenges in post-implementing the Outcome-Based Budgeting (OBB) model in budgetary practices in Malaysian Government agencies, in the context of government official’s perspective. Design/methodology/approach A qualitative methodology by collecting data from eight budget experts within federal government agencies through semi-structured interviews was used. Purposive sampling was used to select informants based on their relevant experiences and roles in the OBB model and associated budgetary processes. Data analysis involved thematic analysis using ATLAS.ti software, with member checking to enhance credibility. Findings Sustainability, innovation characteristics, organisational dynamics, individual capabilities and social context are identified as critical factors influencing the successful post-implementation of the OBB model in Malaysian federal government agencies. Organisational dynamics, encompassing policy control and Budget Review Officers role, as well as social factors, such as the presence of an OBB champion and broader buy-in, significantly impact the model’s effectiveness. These findings underscore the complex interplay of factors shaping the post-implementation phase of OBB in the Malaysian budgetary context. Research limitations/implications This study is constrained by its qualitative methodology and focus on the Federal Government of Malaysia, limiting the generalisability of findings. Future research using quantitative or mixed methods, expanded to include other government entities and comparative analysis across government levels is recommended to enhance understanding of OBB implementation challenges. Practical implications This research contributes to the existing body of knowledge on Performance-based budgeting (PBB) implementation, particularly in developing countries. By identifying critical success factors and barriers, it offers valuable insights for policymakers and practitioners seeking to improve public financial management. The study’s focus on Malaysia’s OBB experience provides timely and relevant information for addressing challenges in budgetary practices. Additionally, the research offers practical guidance for organisations navigating change management and building capacity for PBB implementation. Originality/value The study’s originality lies in its focus on the post-implementation challenges of the OBB within Malaysian Government agencies, which are largely under-studied. By using the Diffusion of Innovation theory, the study systematically investigates the interplay of sustainability, innovation characteristics, organisational dynamics, individual capabilities and social context in shaping OBB outcomes. Identifying sustainability and organisational dynamics as critical success factors contributes to the ongoing discourse on public sector budgeting reforms, particularly in developing country contexts.

Zero-Based Budgeting versus Management Strategy and Applicability

This study investigates the feasibility of applying zero-based budgeting in themunicipalities of Anbar Governorate in Iraq, verifies the existence of a writtenstrategy for its adoption, analyzes available resources and capabilities, andproposes a practical model for its implementation.This study uses a descriptive and analytical approach through data collection andanalysis. A survey research tool "questionnaire" was used, designed to achieve thestudy objectives, and distributed to 280 municipal employees, including managers,accountants, and local council members, to assess their perceptions of applyingzero-based budgeting. In addition, interviews were conducted with senior officialsto obtain their vision towards implementing zero-based budgeting in theirdepartments and whether it is in their minds and strategies. The results of our studyindicate major gaps in current practices, including the absence of a clear strategyfor adopting zero-based budgeting, insufficient financial resources, lack of skilledemployees, insufficient technological infrastructure, weak administrative support,and the absence of legislative frameworks supporting the implementation of thistype of budgeting. The study also identified critical areas for improvement,including developing a clear strategy, enhancing staff capacity through training,enhancing administrative support, upgrading technological resources, andreviewing legal frameworks to support the foundations of zero-based budgeting.The findings underscore the need for a comprehensive and well-supportedtransition plan to successfully implement zero-based budgeting in Anbarmunicipalities. By addressing these challenges, municipalities can improve resource allocation, prioritize projects more effectively, and ultimately enhancefinancial management practices. The paper concludes with a proposed model thatrepresents the basic steps that should be adopted initially when embarking on thezero-based budgeting process, to ensure the successful implementation of zero-based budgeting.

Budgetary tracking of food and nutrition security funding in selected Sahel and West Africa regions from 2017 to 2019.

The longer-term trend towards decreasing foreign assistance has aroused great interest in tracking domestic funding given that more than half of the anticipated additional funding for nutrition is expected from domestic sources. Given the limited trend analysis of nutrition budgets across developing countries, this review aimed to examine trends in nutrition financing as a proxy of national commitment to nutrition. We explored the programme-based budget allocations and expenditure from 2017 to 2019 in the Chad Republic, Gambia and Ghana for food and nutrition security (FNS) activities in various sectors. The total annual allocations for FNS activities from 2017 to 2019 in the Chad Republic, Gambia and Ghana were €24,796,501, €155,416,112 and €3,299,472,194 of which 93.5%, 15.7% and 100% respectively of allocated funded were expended. The proportion of FNS allocations and expenditure was <5% of the gross domestic product across the three countries. Three-quarters (the Chad Republic and Gambia) and one-quarter (Ghana) of all FNS activities were nutrition-friendly as compared to being nutrition-specific/sensitive. Of the nutrition-specific/sensitive activities, about 9 in 10 were nutrition-sensitive. The main thematic areas of FNS activities were agriculture/food systems, health, education, water, sanitation and hygiene. There were significant resource gaps in FNS budget allocations and expenditure across the three countries making it difficult to establish a consistent domestic funding trend. Resource mobilisation plans to bridge budget implementation gaps for domestic funding are urgently needed to scale-up government commitments toward the attainment of the sustainable development goals in these countries.

Analysis of Budget Planning and Control for the Implementation of Sustainable Development Goals (SDGs): A Case Study at Yayasan Kebudayaan Rancage

This study analyzes budget planning and control in a non-profit organization focused on Sustainable Development Goals (SDGs). The main objective is understanding the budget implementation process supporting SDG objectives at Yayasan Kebudayaan Rancage (Rancage Cultural Foundation). Using a qualitative methodology with a single instrumental case study and action research methods, data was collected through observations, interviews, and documentation. Narrative and comparative analysis methods were employed to evaluate the actual field conditions. The study results indicate that the foundation needs a structured budget. Based on these findings, developing a strategic plan, work plan, and detailed budget is recommended. These recommendations aim to create a more systematic budgeting process, enhance awareness, and improve engagement with the SDGs.

Pengaruh Partisipasi Anggaran, Sistem Pelaporan Terhadap Implementasi Akuntansi Pertanggungjawaban Dengan Komitmen Organisasi Sebagai Variabel Moderating PT. Perkebunan Nusantara IV Medan

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information System (SIPD) on the implementation of performance-based budgeting at the UPT Puskesmas of the Medan City Health Office. In addition, this study also looks at how organizational commitment moderates the influence of HR competence and SIPD on the implementation of the budget. The method used is a quantitative associative approach with a Likert Scale-based questionnaire instrument. The research sample consisted of 123 respondents including the Head of the Puskesmas, Technical Activity Implementation Officers (PPTK), and Head of Administration (KTU) from 41 UPT Puskesmas in Medan City. The analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS.3 software. The results of the study indicate that HR competence and SIPD effectiveness have a significant effect on the implementation of performance-based budgeting. Organizational commitment has also been shown to moderate this influence, strengthening the relationship between HR competence, SIPD effectiveness, and budget implementation. This finding is important for improving budget management in the health sector.

Budgeting under martial law

In the conditions of martial law, the issues of ensuring the preservation of the national economy and further economic development are becoming relevant. An important condition for this is an efficient mechanism for the formation and implementation of the state budget. The budget formation mechanism is an important tool for ensuring sustainable economic develop­ment of the country while maintaining the stability of the budget system. The aim of the article is to determine the peculiarities of budgeting in the conditions of martial law. The research presented in the article is based on the hypothesis of the need to strengthen the financial potential of budgets of all levels at the expense of their revenues. Strengthening the income part will contribute to achieving economic stability and balance and determine the pace of social and economic development. The research methodology is based on general scientific and special methods. The main research methods are dialectical and institutional. Structural, compa­rative, method of scientific abstraction, analysis and expert evaluations were also used. Adap­tation of the budget formation system to social and economic changes and determination of priority directions for the further development of financial and budgetary relations require attention. For the thoroughness of the study, the structure of the revenue part of the state budget was analyzed during 2019–2023. The dynamics of attracting international financial aid and its share in the state budget were evaluated. In the course of the research, modern adaptation and transformation mechanisms implemented in budget policy under martial law conditions were determined. New approaches to the formation of the revenue part of the budget have been studied. On the basis of the conducted research, promising directions for improving the forma­tion of state budget revenues have been deter­mined, which will allow the budget system to function more effectively and efficiently. It is expedient to further improve the system of bud­get formation in terms of creating and imple­menting effective financial mechanisms of bud­get policy, with the aim of further social and eco­nomic development of the country. To increase the effectiveness of budget poli­cy in the conditions of martial law, it is necessary to strengthen the use of the principles of stability, financial and economic soundness, social jus­tice, and budget balance in the budget process

Evaluating the Performance of Taiwan Airport Renovation Projects: An Application of Multiple Attributes Intelligent Decision Analysis

Performance evaluation is a vital tool for measuring whether construction projects meet their established objectives, particularly in complex tasks. It helps identify key areas for improvement and enhances resource allocation efficiency. Through precise performance evaluation, managers can make optimal decisions regarding resource use, ultimately increasing project productivity and overall performance. The objective of this study is to measure the production efficiency of airport renovation projects in Taiwan using data envelopment analysis (DEA) and to apply artificial neural networks (ANN) for predicting project quality. DEA effectively handles scenarios with multiple inputs and outputs, providing relative efficiency comparisons among projects and quantifying the potential for improvement. ANN, on the other hand, can learn nonlinear patterns from the data, allowing for accurate predictions of project quality. As construction projects become more complex, ensuring efficient operation within limited resources becomes increasingly crucial. Traditional performance evaluation methods are inadequate for addressing scenarios involving multiple inputs and outputs; therefore, using DEA and ANN offers a more accurate framework for analysis and prediction. The results of this study indicate that, through the DEA model, five projects achieved an efficiency score of 1, while twelve inefficient projects need to reduce defect frequency by 54.76% and increase the progress and budget implementation efficiency by an average of 10.33% to improve performance. The ANN model achieved a classification accuracy of 94.1% and a mean squared error (MSE) of 0.11 in regression predictions. By adopting a data-driven approach, ANN facilitates intelligent decision making and forecasting throughout the construction process. This study provides construction managers with concrete guidelines for resource allocation and quality prediction, thus enhancing project management effectiveness.

Analysis of the Effectiveness of Connectivity Infrastructure Spending in the Bangka Belitung Islands Province

The purpose of this study is to analyze the correlation between APBN and APBD expenditures on the achievement of connectivity indicators. Secondary data sources were obtained from the Directorate of Budget Implementation, the Sintesa application, the OMSPAN and OMSPAN TKD applications, the Ministry of PUPR, and the BPS of the Bangka Belitung Islands Province. Data analysis uses the Pearson correlation method and qualitative descriptive. The results of the study indicate that APBN expenditure is negatively and very strongly correlated with the length of national roads. In addition, APBN expenditure is positively and very weakly correlated with the length of national roads in stable condition and has a moderate positive correlation with the percentage of national road stability. APBD expenditure is very weakly correlated with the length of provincial roads and is moderately correlated with the length of provincial roads in stable conditions and the percentage of stability. Regency/City APBD expenditure also has a very weak correlation and is negatively directed to the total length of district/city roads in the Bangka Belitung Islands Province and has a moderate correlation with the length of district/city roads in stable condition and the percentage of stability. APBN expenditure has a positive and very strong correlation with the length of regional roads and is positively and strongly correlated with the length of regional roads in stable conditions. APBN spending also has a moderate correlation with the percentage of regional road stability. Based on the relationship analysis using Pearson correlation, it was found that the total length of the road has a strong correlation and has a positive relationship with the ADHK GRDP. The Bangka Belitung Islands Province has a higher road stability than the national road stability and road stability in the Sumatra Region.

Pengaruh Partisipasi Anggaran dan Kejelasan Anggaran terhadap Kesenjangan Anggaran dengan Job Relevant Information sebagai variable moderating

This study aims to test and analyze the effect of budget participation, clarity of budget targets on budgetary slack with Job Relevant Information as a moderating variable. This study was conducted at PT. Indomobil Prima Niaga Sumut Aceh (consisting of 5 branches). The sample selection method of saturated sampling is a sampling technique when all members of the population are used as samples, namely 38 samples. The sample in this study was the Head of the department consisting of Finance and Accounting Head, Aftersales Head, Branch Manager, Regional Manager and Hoyu Manager who are involved in budget preparation, budget implementation and budget accountability. The research approach used in this study is associative research. This type of research is quantitative research. Data collection was carried out using a survey method by distributing questionnaires to respondents. The analysis technique used is the Quantitative Approach Using Statistical Analysis, namely Partial Least Square - Structural Equestion Model (PLS SEM). The results of the study indicate that budget participation has an effect on budgetary slack. Furthermore, clarity of budget targets has an effect on budgetary slack. Job relevant information moderates the effect of budget participation and clarity of budget targets on budgetary slack

Phenomenological Study and The Effect of Human Resources Capability and The Implementation of Performance-Based Budgeting (PBB) Model on Institution Performance

The purpose of this study was to analyze the phenomenological study and the effect of human resources capability and the implementation of performance based budgeting (PBB) on institution performance. This study uses mix method. The results of deep interview can concluded that the implementation of PBB at University of Ibn Khaldun Bogor had been carried out but haven’t maximal yet in implementation. The relationship between the human resources capability and the implementation of PBB with institution performance will be tested using multiple linear regression analysis. The independent variables are the human resources capability and the implementation of PBB and the dependent variable is institution performance. The relationship between variabels can be written: Y = 0,467+ 0,183 X1 + 0,798X2. Based on a multiple regression test, only the implementation of performance based budgeting variables have a significant effect on institution performance. The F test showed that all variables can explain the dependent variables. The coefficient of determination of 75,4% means human resources capability and the implementation of performance based budgeting affect institution performance by 75,4%, and the remaining 24,6% is influenced by other factors that are not described in this study.

Pengaruh Kompetensi Sumber Daya Manusia dan Efektivitas Sistem Informasi Pemerintahan Daerah terhadap Implementasi Anggaran Berbasis Kinerja dengan Komitmen Organisasi sebagai Variabel Moderating (Studi pada UPT Puskemas Dinas Kesehatan Pemerintah Kota Me

This study aims to analyze the influence of human resource (HR) competence and the Regional Government Information System (SIPD) on the implementation of performance-based budgeting at the UPT Puskesmas of the Medan City Health Office. In addition, this study also looks at how organizational commitment moderates the influence of HR competence and SIPD on the implementation of the budget. The method used is a quantitative associative approach with a Likert Scale-based questionnaire instrument. The research sample consisted of 123 respondents including the Head of the Puskesmas, Technical Activity Implementation Officers (PPTK), and Head of Administration (KTU) from 41 UPT Puskesmas in Medan City. The analysis was carried out using the Structural Equation Modeling (SEM) method with the help of SmartPLS.3 software. The results of the study indicate that HR competence and SIPD effectiveness have a significant effect on the implementation of performance-based budgeting. Organizational commitment has also been shown to moderate this influence, strengthening the relationship between HR competence, SIPD effectiveness, and budget implementation. This finding is important for improving budget management in the health sector.

Manajemen Pembiayaan Pendidikan di Sekolah Dasar Islam Terpadu Al Fatih Depok

The operational structure and funding of education is an important component in educational administration management which has the capacity to have a significant impact on the quality of human resources. This study intends to ensure the following: (1) Plan the budget in order to improve educational standards; (2) allocate human resources for the purposes of managing education financing; (3) implementing education financing management; and (4) supervising the education financing system in order to improve standards at SDIT AL FATIH Depok. Qualitative, analytical and descriptive methods were used in this study. Documentation, interviews and observation are the techniques used to obtain data. Data collection, data reduction, data presentation, and drawing conclusions are the four components of Miles and Huberman's interactive analysis model used in the data analysis approach. Credibility, transferability, dependability and confirmability are used in the process of determining data validity.The findings show the following: 1) SDIT AL FATIH Depok prepares and describes education budget planning in the form of RAPBPT, which is implemented at the end of each year by identifying all appropriate programs and budgets. 1) The process of allocating funds for education starts from the source, where the head of the foundation decides on the choices that have been reached through meetings involving stakeholders from the school community and repeats the assessment. Putting human resources in charge of overseeing the money is secondary. The principal is responsible for the financial management of SDIT AL FATIH Depok, in accordance with the organizational structure; The foundation and education department oversee the management of SDIT AL FATIH Depok's education funds. 3. The budget implementation process is used to fund school programs, as well as spending on goods and services, development, and so on. 4. After that, the School Committee, the AL FATIH Depok Foundation, and the Education Office received the school's financial accountability report.

The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria

The study looked at the implementation of the budget and an examination of personal income tax trends in the Southwestern States, Nigeria. The study specifically examined developments in the personal income tax as one of the broken-down elements of tax revenue and its effect on budget implementation in the six states that make up the Southwestern The analysis used time-series secondary data from each state's annual budget for a period of 10 years, from 2011 to 2019. The compiled data were subjected to trend analysis. It was discovered that personal income tax has had a large relative impact on the level of budget implementation over the last 10 years, with a trend that is primarily upward. Therefore, the study suggested that state governments develop a fresh plan for fostering and capturing more taxpayers in order to increase the level of internally created revenue in a way that encourages effective and efficient budget execution by coordinating state resources and untapped potential. Keywords: Integrated Trend Analysis, Personal Income Tax, Budget Implementation, Southwest, Nigeria Journal Reference Format: Talabi, A.O., Omula, G.G. &amp; Adekanmbi, J.A. (2024): The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria. Humanities, Management, Arts, Education &amp; the Social Sciences Journal. Vol. 12. No. 3, Pp 9-18. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N3P2

EFFECTS OF BUDGET IMPLEMENTATION ON GOAL ACHIEVEMENT OF STATE OWNED TERTIARY INSTITUTIONS IN EBONYI STATE, NIGERIA

The evaluation of budget implementation on goal achievement in Ebonyi State of Nigeria prompted the specific objectives of the research work to include: budgetary control mechanism, late approval of budget, budget variance information and late release of approved budgeted funds. Survey research design was adopted and data were collected using close-ended questionnaire. The questionnaire was structured on a 5-point Likert scale statistical rating method. The total population of the study was 259 while the sample size was 157. Collected data were presented on frequency distribution tables, simple percentages and multiple regression analysis. The data were analyzed using Statistical Packages for Social Sciences, version 20, 2023. The study adopted Stakeholders Approach Theory by Edward (1984). The study unveiled that budgetary control mechanism and budget variance information had positive and significant effects while late approval of budget and late release of approved budgeted funds had negative and no significant effects on goal achievement of state owned tertiary institutions in Ebonyi State, Nigeria. The implications of the study were that budgetary control mechanism and budget variance information do not hinder budget implementation on goal achievement. Late approval of budget and late release of approved budgeted funds hinder budget goal achievement, encourage abandonment of projects and non-quality project perfection. Analysis of budget variance aids management of state institutions to adjust budget proposal in respect to deficit budget and, idle resources from surplus budget on any item(s) of budget are reinvested in achieving other goal congruence of the institutions. The study concluded that early approval of budget and timely release of approved budgeted funds facilitate budget implementation and aid in goal achievement of budget proposals of the institutions. The research therefore recommended that the management of the state institutions’ budget committee and other budget stakeholders should be familiar with the processes of budgeting and budget operation to facilitate planning and preparation of financial year budget void of errors and omissions for enablement of early approval of budget and timely release of approved budgeted funds among other measures capable of harnessing budgeting values in the State.

Cost accounting and financial planning in healthcare institutions

Financial planning in healthcare institutions is becoming one of the most important areas of improving the management of this sphere today and is associated with the implementation of result-oriented budgeting. This article is devoted to topical issues that reveal the features of cost accounting and financial planning in healthcare institutions. The following methods were used in the study: analysis and synthesis, comparison, logical and systemic approaches. As a result of the study, this article presents information that, unlike many other institutions operating in the field of goods and services, medical institutions provide vital services that directly affect the health and well-being of citizens. Improving the economic efficiency of healthcare institutions is an urgent task today, which can be solved by organizing competent cost accounting. It is concluded that in the context of increasing medical costs and the possibility of unforeseen emergencies, reliable financial planning is of particular importance. The results of the study will be of interest to practicing specialists in the field of accounting of budgetary institutions, as well as the scientific community engaged in research in the field of healthcare. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of modern organizations (including healthcare).

Impact of revenue on budget implementation in Nigeria: an Appraisal of FCTA

The study examines the impact of Revenue on Budget Implementation in Nigeria with particular reference to Federal Capital Territory Administration (FCTA). The data was obtained from secondary sources. The variables studied were Actual Total Expenditure as dependent variable while Actual Recurrent Revenue Receipt and Actual Capital Receipt as independent variables. The methodology employed was OLS regression model. The Result suggests that, the Actual Recurrent Revenue Receipt has a positive and significant impact on Budget Implementation. On the other hand, Actual Capital Receipt had a positive but insignificant impact on Budget Implementation. The researcher concludes that Actual Recurrent Revenue Receipt and Actual Capital Receipt have positive impact on Budget Implementation; however, bureaucratic bottleneck militates against budget implementation efficiency. In view of that, the study recommends that, there is need for increase in capital grants to enhance capital receipts in order to finance capital projects. FCTA should improve on its revenue collection by exploring other sources of Internally Generated Revenue (IGR) like Property Taxes on unoccupied estates in the city so as to boost performance in revenue collection and improve on collection of water bills etc. Relying on the existing tax base, FCTA can maximize on the collection of taxable (withholding tax etc.) and vatable items on goods, supplies and services through proper inspection of taxable and valuable items before payment to all and sundry. There is also the need for digitization of the budget system, incentives and adequate training to serve as motivation, improve capacity, collection of revenues, enhance the budget preparation exercise and implementation, as well as to guard against all sorts of behaviors.

State target pogrammes in the system of results-based budgeting: Legal aspect

The relevance of this study is conditioned by the need to improve the legal regulation of state targeted programmes in Ukraine, which is an essential part of the results-based budgeting methodology. Due to the constant changes in the budget planning system, there is a need for a comprehensive study of the effectiveness of such programmes and optimisation of legal support. The purpose of this study was to formulate scientific and theoretical provisions for identifying systemic shortcomings in the implementation of budget targeted programmes, assessing the effectiveness of legal regulation and developing a unified methodology for strategic planning. To fulfil this purpose, the study employed the dialectical method of analysis, as well as special legal methods, including comparative and historical and legal analysis. The study examined the evolution of the budget planning system in Ukraine, starting with state programmes, which were replaced by state targeted programmes, and ending with national projects. It was found that, despite the changes in the titles of the documents, the main problems persist, namely, the uncertainty of the methodology for developing programmes and inconsistency of legal norms. The study analysed the causal factors of failures in the implementation of state targeted programmes, including unclear and redundant development methodology, as well as problems with legal regulation. The conclusions on the need to improve the legislation governing certain elements of national projects were summarised, and the expediency of continuing to apply result-based budgeting for state targeted programmes was confirmed. The practical value of this study lies in the fact that its findings can be used by public administration bodies, developers of strategic documents, and academics to improve the budget planning process and improve the implementation of state targeted programmes

Peran Indikator Kinerja Pelaksanaan Anggaran Sebagai Acuan Laporan Keuangan pada Instansi

What is meant by IKPA? The meaning of IKPA (Budget Implementation Performance Indicators) is based on the Regulation of the Director General of Treasury, namely Regulation Number PER-5/PB/2022 which discusses IKPA or Budget Implementation Performance Indicators, which is an indicator determined by the Ministry of Finance, namely the State General Treasurer (BUN) which has functions as a measuring tool regarding the quality of performance in implementing budgets for State Ministries/Institutions through the quality of budget planning implementation, the quality of budget implementation, and the quality of the results of implementing a financial report budget in each period. In principle, the IKPA assessment is carried out with the aim of assessing the performance of budget implementation in 1 period, namely one year. In the process of monitoring to create maximum performance achievements, the Agency Office carries out mentoring activities and an evaluation process for IKPA work units regarding the implementation of the budget that has been provided by the Directorate General of Treasury which is integrated into Online Mentoring (OM) which will be realized in a form of measurement and describes the performance of the work unit regarding the quality of budget planning, the quality of the budget implementation process, and also the quality of the results of budget implementation. Based on the applicable law in Minister of Finance Regulation Number 195/PMK.05/2018, which contains Monitoring, Supervision and Evaluation regarding the Expenditure Budget Implementation process that has been implemented. The second regulation is Regulation of the Director General of Treasury Number PER-5/PB/2022 which discusses various Technical Instructions for Assessment of Performance Indicators for Ministry/Agency Budget Implementation. Budget Implementation Performance Indicators have many aspects and also IKPA Indicators that must be known, namely Quality of Budget Planning, Quality of Budget Implementation, Quality of Implementation Results