Implementation Of Performance-based Budgeting Research Articles

Impact Analysis of the Influence of Institutional Capacity and the Use of Performance-Based Budgeting on Original Regional Revenue Receipts in the Tanggerang Regency Area

This study aims to analyze the impact of institutional capacity and the use of performance-based budgeting on local revenue (PAD) in the Tangerang Regency area. This research uses a quantitative descriptive analysis method using secondary data obtained from various trusted sources. This research identifies institutional capacity, which includes aspects of human resources, institutional systems, and managerial capacity, and analyzes the implementation of performance-based budgeting to increase PAD revenues. The results of the analysis show that strong institutional capacity significantly contributes to increasing PAD revenues. Apart from that, the use of performance-based budgeting has also been proven to have a positive impact on PAD revenues. The implication of this research is the importance of increasing institutional capacity and implementing performance-based budgeting effectively as a strategy to increase PAD revenues in Tangerang Regency. This study makes an important contribution in the context of regional financial development and public financial management, as well as providing a basis for more effective policymaking in increasing regional income.

How Political Influence and Financial Pressure Contribute to Performance-Based Budgeting and University Performance: Evidence fromSEM and NCA

The economic downturn has led to a variety of challenges for higher education institutions, including budget cuts and a heightened focus on efficiency and effectiveness. Performance-based budgeting is gaining traction as a means of more efficiently allocating resources, and Chinese public universities are not an exemption. The main purpose of this study was to look into the relationship between political influence, financial pressure, performance-based budgeting, and university performance in China. It also explored power dynamics in Chinese public universities. 271 participants were chosen using a purposive sampling technique. This study employed a multimethod approach combining necessary condition analysis (NCA), the PROCESS macro, and partial least squares structural equation modelling (PLS-SEM). Furthermore, this study employed a novel technique (the Johnson-Neyman technique) to show the exact scope of the moderation effect. The findings of the PLS-SEM showed that performance-based budgeting is positively related to university performance and acts as a mediator between selected variables, and it also indicated that the moderated mediation model is validated in Chinese public universities. The NCA results showed that performance-based budgeting, political influence, and financial pressure are all important necessary conditions for university performance. Meanwhile, the outcomes of PLS-SEM and NCA showed how researchers and practitioners can pinpoint key elements that affect university performance and produce the best outcomes. Overall, this study provides useful information about the implementation of performance-based budgeting in higher education institutions.

Pengaruh Implementasi Anggaran Berbasis Kinerja terhadap Peningkatan Kinerja Pegawai Badan Usaha Milik Negara: Studi Kasus Pada Perusahaan Listrik Negara (PLN) Ranting Dolok Sanggul

In this research, the implementation of performance-based budgeting has a positive and significant impact on improving the performance of State-Owned Enterprises (BUMN) employees. The research method used is quantitative with a population of 51 employees and a sample of 25 people selected through purposive sampling. The results of the validity test show that all measuring instrument items on the variables of performance-based budget implementation and improving the performance of BUMN employees are valid. Apart from that, the data in this study is normally distributed and there is no heteroscedasticity in the regression model. The results of the regression coefficient test show that the implementation of performance-based budgeting has a positive effect on improving the performance of BUMN employees.

Influence of Regional Financial Management Aspect on Regional Financial Management Transparency: Case Study in SKPD, Buton Selatan District

This research aimed to assess the impact of regional financial statement presentation, accessibility of regional financial statements, internal control, the implementation of performance-based budgeting, and the implementation of accrual-based government accounting standards on the transparency of regional financial management. Data for this research were collected through a survey using questionnaires. The study population consisted of all employees in the Regional Work Units (SKPD) of the city of Yogyakarta. The sampling technique employed a nonprobability sampling method known as purposive sampling. The sample comprised structural officers and employees/staff responsible for accounting/administrative financial functions, each with a minimum of one year of experience in each SKPD in Buton Selatan. A total of 77 questionnaires were processed for analysis. Data analysis involved multiple linear regression. The results of the regression analysis indicated that regional financial statement presentation had no significant effect on the transparency of regional financial management. In contrast, the accessibility of regional financial statements was found to have a significant positive effect on transparency. Additionally, internal control was not found to have a significant impact on transparency, nor did the implementation of performance-based budgeting. However, the implementation of accrual-based government accounting standards was found to have a significant positive effect on the transparency of regional financial management.

Budget Implementation Strategy Performance Based At The Ministry Of Religion Office Muara Enim District

In the implementation of performance-based budgeting, an implementation strategy is needed so that it can achieve optimal results. The purpose of this research is to find out and analyze the process of implementing performance-based budgeting, to find out and analyze what factors influence the preparation of the 2022 budget by the Office of the Ministry of Religion of Muara Enim Regency in implementing the Performance-Based Budgeting system and to find out and analyze strategies in implementing performance-based budgeting at the Office of the Ministry of Religion of Muara Enim Regency. The research uses a qualitative descriptive approach by collecting data through observation, interviews, and documentation as well as data analysis. The results of the study show that 1) Implementation of performance-based budgeting at the Office of the Ministry of Religion of Muara Enim Regency has not achieved optimal results 2) Factors that influence the implementation of performance-based budgeting at the Office of the Ministry of Religion of Muara Enim Regency include: Communication, Resources People, Attitudes and Bureaucratic Structure and 3) Strategy in implementing performance-based budgeting for the Office of the Ministry of Religion of Muara Enim Regency using the Strengths – Opportunities strategy approach. Improving Human Resources (HR), especially in the Planning section, having regular internal meetings, and in preparing the budget should be guided by the Standard Operating Procedures that have been established so that the implementation of performance-based budgeting can run optimally.

Penganggaran Berbasis Kinerja: Antara Indonesia dan Korea Selatan

The implementation of Performance Based Budgeting (PBB) in Indonesia has not been directly integrated into the planning and budgeting process. In order to obtain a more comprehensive description, a study is needed regarding the implementation of PBB in South Korea. The South Korea was chosen as a comparison because it has a high-Performance Budgeting Index. The aims of this research are: 1) To analyze the strengths and the weaknesses of PBB implementation in Indonesia and South Korea; 2) Providing alternative policies related to the implementation of PBB in Indonesia to be more constructive. The research method was carried out through a descriptive qualitative approach. The results of the study show that the main advantage of PBB implementation in South Korea is the relationship between performance evaluation and budget allocation, but the weakness is that the review process is relatively long. The main advantage of PBB implementation in Indonesia is that there is a cost implementation standard at the initial stage of its implementation, but the weakness is that the performance evaluation results have not been integrated into the budget preparation process. Recommendations that need to be considered, namely the need for synchronization between the data from the results of the performance evaluation with the data needed at the time of preparing the budget. Further research is needed to formulate and describe how the format/layout of the data resulting from the performance evaluation can be in sync with the data in the budget preparation document.

Analysis of The Implementation of Performance-Based Budgeting For Village Funds (Case Study In Berau District)

This study aims to examine the relationship between several variables, namely: the implementation of performance-based budgeting, budget absorption, accountability, and the use of performance information in formulating plans and budgets. The research was conducted at the Village Government in Berau Regency which achieved the status of an Independent Village by using all Village Officials as research objects. The research respondents were village apparatus who were directly involved in planning and budgeting formulation practices, as well as village performance accountability reporting. A total of 150 questionnaires were distributed, and only 97 were completely filled out and testable. Hypothesis testing was carried out using the Structural Equation Model (SEM) approach. The results of the study show that performance-based budgeting is positively related to budget absorption and accountability of village officials. In addition, good accountability also makes relevant village government officials use accountability reports as a reference in planning and budgeting for the next period in village governments with independent village status.

Pengaruh Tata Kelola, Komitmen Organisasi dan Reward terhadap Penerapan Anggaran Berbasis Kinerja pada Provinsi Sumatera Barat

This study aims to obtain empirical evidence and determine the effect of governance, organizational commitment and rewards on the implementation of performance-based budgeting. The population in this study was OPD in West Sumatra Province with 100 samples taken. The sampling technique used total sampling. The source of data in this study is primary data with data collection techniques using questionnaires. The data analysis method in this study uses multiple linear regression analysis with the application of performance-based budgeting as the dependent variable and governance, organizational commitment and reward as independent variables. The results of this study indicate that governance, organizational commitment and rewards have no effect on the implementation of performance-based budgeting.

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

This research sets its sights on producing a precise and meticulous analysis in order to identify critical success factors (CSFs) of behavioral intention to adopt performance-based budgeting (BIA) during the COVID-19 pandemic. The statistical data employed in this study were drawn from repeated cross-sectional samples of accountants within public sector organizations in relation to BIA, spanning 3 years. In order to bring forth the hypothesized interlinks, the analytical techniques used comprised structural equation modeling and mean comparisons. The analyses of the results substantiated the positive interconnections among CSFs in terms of significance and effect size. On the basis of the degree of stability of the obtained findings, the most stable CSFs of BIA were ascertained. Beyond widening the frontier of knowledge on the benefits of performance-based budgeting (PBB) in public sector organizations and the CSFs of BIA, the obtained findings can guide leaders in public sector organizations to sense and seize how they can become efficient and effective in the journey towards PBB implementation and how they can formulate intense strategies for successfully managing the transformation process. The advantages of a more fine-grained understanding in this research can allow policymakers to promulgate laws and rules for the implementation of PBB.

PENGARUH PENGANGGARAN BERBASIS KINERJA TERHADAP KINERJA KARYAWAN DI BLUD RSUD PALABUHANRATU KABUPATEN SUKABUMI

Government financial management is one of the responsibilities of local governments or agencies in running the wheels of government. Nowadays, the process of preparing regional finances has shifted from the traditional budget concept to the new public management concept, which emphasizes performance rather than policies. Implementation of performance-based budgeting refers to the implementation of a budgeting system that is oriented towards organizational output in order to achieve performance goals and objectives. The performance budget approach focuses on organizational inputs, outputs, and outcomes, not solely on inputs. So this approach focuses on the management of efficient use of funds and the performance of employees and organizations. Thus, the benchmark for the success of this budget system is the performance or achievement of the objectives or results of the budget by using funds efficiently. The conclusions of the analysis in this study are: (1) performance-based budgeting in the BLUD RSUD Palabuhanratu is in the fairly good category, with a Descriptive Percentage (DP) value of 67.43% of the ideal value, (2) the performance of employees in the BLUD RSUD Palabuhanratu is included in the category good, with a Descriptive Percentage (DP) value of 73.25% of the ideal value, and (3) performance-based budgeting has a positive and significant effect on employee performance in the BLUD RSUD Palabuhanratu.

The Influence of the Implementation of Accounting Information Systems, Performance-Based Budgeting Applications, and Performance Reporting Systems on the Performance Accountability of Sidoarjo Regency Government Agencies

Law No. 32 of 2004 and Law No. 33 of 2004 have changed the accountability or accountability of local governments from vertical accountability (to the central government) to horizontal accountability (to the community through DPRD). This study aims to re-examine the effect of the application of accounting information systems, performance-based budgeting, and performance reporting systems on the performance accountability of local government agencies. The object of this research is the performance accountability of local government agencies. The subjects in this study were 18 Local Government Organizations (ODP) in the government of Sidoarjo Regency. The data used in this study is primary data collected by survey method by distributing questionnaires. The sampling technique was carried out by purposive sampling method. Data collected from questionnaires sent to 90 respondents. The number that can be used for this research is 45 questionnaires while the other 45 are not returned. The test model used in this study is multiple linear analysis with the help of SPSS software. The results of this study indicate that the application of accounting information systems, implementation of performance-based budgeting, and performance reporting systems have a positive effect on the accountability of the performance of local government agencies.

THE INFLUENCE OF THE IMPLEMENTATION OF REGIONAL AUTONOMY ON REGIONAL FINANCIAL MANAGEMENT OF EAST KALIMANTAN PROVINCE

This article explains the essence, purpose, benefits for the region and the current development of regional autonomy and its practice in East Kalimantan. In this article, criticizing theoretically by concocting various data/theories being criticized is complemented by references to several relevant journals. Furthermore, analysis related to policy implementation by identifying various problems and challenges faced, as well as providing solutions on how to realize regional autonomy in East Kalimantan Province. In terms of applying the principles of regional financial management efficiently, economically, effectively, transparently, and responsibly by taking into account the sense of justice, propriety, and benefits for the community as well as the implementation of performance-based budgeting, the setting of cost standards in the imposition of Regional Expenditures is a form of financial management discretion. area by the Regional Government as long as it fulfills the provisions related to the designation, use, and conditions for the application of discretion as regulated in Law Number 30 of 2014 concerning Government Administration.

KETERKAITAN IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN AKUNTABILITAS PROGRAM PRIORITAS NASIONAL KEMENTERIAN AGRARIA DAN TATA RUANG/ BADAN PERTANAHAN NASIONAL

National Priority Program policy Complete Systematic Land Registration (PTSL) in the Ministry of Agrarian and Spatial Planning / National Land Agency as an effort to realize good governance in order to accelerate the provision of legal certainty over land rights carried out in 2017-2024. The Bandung City Land Office as the implementing work unit is the only Land Office that has completed PTSL in 2017 with 152% achievement, while the August 2017 research with the results of the achievement is only 7.78% target, so that the implementation of performance-based budgeting needs to be linked with accountability. The results showed that the implementation of the implementation of performance-based budgeting at the Bandung City Land Office had implemented budget principles based on input, output and outcome with monitoring and evaluation supported by the application of the Land Program Quality Control System (SKMPP) so that it was effective and efficient. Financial accountability and performance accountability have been integrated into the Command Agency Performance Accountability System (SAKIP). The linkage between the implementation of performance-based budgets greatly influences the accountability of national priority programs. The researcher suggested to the Ministry of Agrarian and Spatial Planning / National Land Agency to make planning more optimally and the preparation of standard costs should involve work units that represent regional characteristics and conditions so that the unit of budget allocation costs in achieving performance as needed.

Evaluation of Budgeting Policy of the Ministry of Industry in Order to Improve the Performance of the Small and Medium Industrial Sector

Reform in the field of budgeting is characterized by a paradigm shift in the field of budgeting planning set out in law No. 17 of 2003 which is indicated by 3 (three) approaches, namely the implementation of integrated budgeting, the implementation of medium-term spending frameworks and the implementation of performance-based budgeting. But there are some problems encountered such as there are revisions to activities in the current budget year, performance-based budgets are so detailed in the planning stage but when accountability becomes administrative, the pattern of budget absorption that accumulates at the end of the year and the distribution of budgets that are not appropriate are part of the obstacles in improving the industrial sector. This research has the aim (1) of evaluating the suitability of budgeting of the Ministry of Industry with a budgeting approach; (2) Analyze spending activities at the Ministry of Industry that significantly affect the SMEs sector. The results showed that all the principles and components that make up the concept of integrated budgeting, performance-based budgeting and medium-term spending framework have basically been implemented by the Ministry of Industry in the preparation of work plans and budgets. The results of the double linear regression analysis showed that the realization of the Ministry of Industry's spending on HR development spending and technology spending significantly negatively affected the productivity shown performance in the SMEs sector. Managerial implications that can be given, namely the need for increased awareness and high commitment from all ranks in the Ministry of Industry in the implementation of performance-based budgeting systems through the provision of rewards and punishments at the internal level of the Ministry of SMEs. Keywords: Budget, Ministry of Industry, Multiple Linear Regression, Small and Medium Industries.

The Implementation of Performance-Based Budgeting Through A Money Follow Program in Impressing Budget Corruption

Performance-based budgeting is an integrated annual performance planning which shows the relationship between the funding level and the program desired outcome while money follow program concept is a budgeting approach focusing on programs/activities related to local priorities which have a direct impact on the society. This study aims to evaluate the implementation of performance-based budgeting with money follow program concept in local government planning and budgeting. This study used a qualitative descriptive analysis approach from budget data taken off during 2017-2019. The indicators used in evaluating performance-based budgeting were the establishment of organizational strategies, activities determination and performance evaluation of previous periods. The results showed that the local government had implemented a performance-based budgeting with money follow program concept in their planning and budgeting activities. This could be seen from their establishment of organizational strategies (visions, missions, goals and objectives), activities determinations, and previous period performance evaluations.

ANALISIS PENERAPAN ANGGARAN BERBASIS KINERJA DALAM MENINGKATKAN KUALITAS LAPORAN REALISASI ANGGARAN BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN MUSI BANYUASIN

This study aimed to measure the implementation of performance-based budgeting and the quality of budget realization reported at the Regional Financial and Asset Management Agency (BPKAD) Musi Banyuasin Regency. The method used in this study was a qualitative and quantitative analysis technique by describing the reality of situation or an object in the form of a description based on information from parties related to the study. The data analysis used in this study was an income performance analysis, spending growth analysis and conformity budget analysis. Musi Banyuasin Regency has implemented performance-based budgeting so well. This could be seen from the LKJIP which stated that performance achievement was measured by comparing performance realization with performance targets achieved. Based on the ratio of financial independence, Musi Banyuasin Regency was still very low. It was included in a consultative relationship pattern which means that the role of the central government was more dominant than the regional government. This was indicated by the independence ratio of Musi Banyuasin Regency from 2016-2019, which was 50%. However, in total, Musi Banyuasin Regency was said to have a good income performance because it was able to earn income that exceeds the budgeted amount.

Penerapan Anggaran Berbasis Kinerja Pada Dinas Kesehatan Kota Bandung

This journal discusses the application of performance-based budgeting at the Bandung City Health Office. The budgeting process at government agencies currently uses a performance-based budgeting approach. This study aims to determine the implementation of performance-based budgeting at the Bandung City Health Office by looking at inhibiting factors in the implementation of performance-based budgeting, as well as knowing the steps that have been taken by the Bandung City Health Office in overcoming budgeting problems. The results of this study indicate the application of performance-based budgeting at the Bandung City Health Office has been carried out in a clear, relevant, economic, adequate and monitorable manner. However, the implementation is still not optimal, this is due to the lack of available budget, the existence of collaborative tasks with other agencies and the lack of information support provided by health workers. Barriers come from internally such as lack of available budget and come from externals such as changes in the economic and social environment that cause changes in prices and changes in disease patterns.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA DI KOTA BANDA ACEH

This research aims to empirically examine the influence of leadership, human resources, monitoring and evaluation, and regulation regarding the implementation of performance-based budgeting in the Banda Aceh city. Sampling was done with the purposive sampling analysis method the used is multiple linear regression using SPSS 22. This analysis data show there are significantly effect on leadership, human resoutces, monitoring and evaluation, and regulation to implementation of performance based-bugeting in the Banda Aceh city. In partial leadership, human resoutces, monitoring and evaluasi, and regulation do not significantly affect the implementation performance based-budget

ANALISIS PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DAERAH KOTA MALANG

Regional Autonomy is the right, authority and obligation of autonomous regions to regulate and manage their own government affairs and the interests of local communities in accordance with statutory regulations. The basic consideration of the implementation of regional autonomy is the development of conditions in the country that indicate that the rise of globalization that demands competitiveness of each country, including the competitiveness of local governments. This study aims to determine and analyze the effect of the implementation of performance-based budgeting, accountability and transparency as an independent variable both partially and simultaneously on the financial performance of the city of Malang. This study uses a quantitative approach with a sample of 44 employees in OPD and BPKAD Malang. Measurement of variables using a Likert Scale with a score of up to 5. Data were analyzed using multiple linear regression analysis and to test the significance level using the f test and hypothesis testing using t test with the help of the SPSS 22 program. Partial results indicate that the application of performance-based budgeting has a significant effect on regional financial performance, the accountability variable has a significant effect on regional financial performance and the transparency variable does not affect the regional financial performance and the results of research simultaneously show that the application of performance-based budgeting, accountability and transparency affects the regional financial performance

PERFORMANCE-BASED BUDGETING AS SURVEILLANCE FOR THE ACCOUNTABILITY OF LOCAL GOVERNMENTS

Performance accountability of local government presents budget allocation and realization to carry out the main tasks in achieving performance indicators. The achievement of these performance indicators can be accounted for and realized through performance-based budgeting (Young, 2003). However, in the implementation of performance-based budgeting required surveillance, control, responsibility, and accountability of the performance of government agencies (SOX 2002, Iman (2005). Internal control system helps to conduct surveillance against the course of governance and financial management are clean and responsible (IIA Standards, 2002). The purpose of this research is to find out whether performance-based Budgets and the Internal Control System effect on performance accountability of local government. The study proposed nine hypothesis and The results showed that the implementation of the budget, the budget reporting, control and monitoring activities (supervision) has an influence on performance accountability of government agencies. Budget planning, performance evaluation, control environment, risk assessment, information and communication has no effect on. performance accountability of local government