Budgeting Management for the Top Priority and National Priority Programs of Nawacita
Keywords:
Budgeting Management, Performance-Based Budgeting, Top Priority and National Priority Programs, Nawacita
Abstract
Among many of the government-sector programs are the Top Priority and National Priority Programs. These programs translate the government's vision, which is known as Nawacita. It is undeniable that the Top Priority and National Priority Programs certainly require a budget. However, whether the Top Priority and National Priority programs received preferential treatment in budgeting still became an issue. For this reason, this study was intended to analyze whether there was any special treatment given to the budgeting process compared to other programs in general. This qualitative research utilized a case study model based on observations, interviews, and literature studies on Performance-Based Budgeting (PBB) management in the public sector. It was revealed that there was no special treatment for budgeting the Top Priority and National Priority Programs. This study also found several problems related to the budgeting coordination, so that activity plans were not fully following the budget. Finally, this study suggested that a greater need for budgeting skills and the importance of detailing budget information were also crucial.
References
Amante, A, Anderson, P, Jonasson, T, Kamil, H & Papaioannou, Michael G. (2019). Sovereign Asset and Liability Management in Emerging Market Countries: The Case of Uruguay. International Monetary Fund eLibrary. Volume 2019: Issue 290, p. 1-40. https://doi.org/10.5089/9781513511696.001
Anggadini, Sri Dewi & Gistnie Zainul Qurni. (2020). Partisipasi Anggaran Berdampak pada Kinerja Manajerial. Jurnal Riset Akuntansi. Volume 12 No. 1. 88-94. https://badge.dimensions.ai/details/doi/10.34010/jra.v12i1.2698?domain=https://ojs.unikom.ac.id
Arwani, Ahmad. (2015). Implementasi Prinsip Transparansi dan Akuntabilitas Dalam Pengelolaan Anggaran Pendapatan dan Belanja Daerah Kabupaten Lamongan. Malang: Universitas Brawijaya.
Curristine, Teresa, Doherty, Laura, Imbert, Bruno, Rahim, Fazeer Sheik, Tang, Vincent & Wendling, Claude. (2020). Budgeting in a Crisis: Guidance for Preparing the 2021 Budget. IMF Fiscal Affairs, pp. 1 -10.
Dewi, Nyoman Ayu Wulan Trisna & I Gd Nandra Hary Wiguna (2019). Evaluasi Penerapan Performance Based Budgeting pada Pemerintah Provinsi di Indonesia. Jurnal Ilmiah Akuntansi Volume 4. 201-222. https://doi.org/10.23887/jia.v4i2.22285
Diamond, Jack. (2002). Performance Budgeting – Is Accrual Acounting Required? International Monetary Fund (IMF) Working Paper 02/240. 1-30. https://doi.org/10.5089/9781451875805.001
Direktorat Jenderal Pembiayaan dan Pengelolaan Risiko. (2018). Comprehensive Budget Document. Jakarta.
Direktorat Jenderal Pembiayaan dan Pengelolaan Risiko. (2019). Laporan Capaian Kinerja Tahun 2019. Jakarta.
Djaenudin, Asep (2020). Manajemen Penganggaran. https://kkp.go.id/brsdm.
Djalil, Jalaluddin Muslim A & Rahmah Maulana. (2017). Influence of the Implementation of the Performance-Based Budgeting on the Performance Accountability of the Regional Government Institutions (Study at the City Goverment of Banda Aceh). Research Journal of Finance and Accounting. Vol. 8, No. 6, pp. 25- 33.
Farwitawati, Reni, Bambang Suroto, & Hadiyati. (2016). Analisis Implementasi Anggaran Berbasis Kinerja pada Pemerintahan Kabupaten Siak Provinsi Riau. Jurnal Ilmiah Ekonomi dan Bisnis. Vol. 14, No. 2. https://doi.org/10.31849/jieb.v13i2.853
Hansen, Don R & Mowen. (2007). Managerial Accounting. Thomson South Western: Oklahoma State University.
Herranz, Jr, Joaquín. (2010). The Logic Model as A Tool For Developing A Network Performance Measurement System. Public Performance & Management Review. Vol. 34, No. 1, pp. 56-80. https://doi.org/10.2753/PMR1530-9576340104
Ibrahim, Ikdad. (2013). Comparative Budgetary Approaches in Public Organizations. Research Journal of Finance and Accounting. Vol. 4, No. 15. 88-98.
Jemarin, Cut Zahri Harun, & Niswanto. (2016). Implementasi Manajemen Penganggaran oleh Dewan Perwakilan Rakyat Aceh Provinsi Aceh. Jurnal Administrasi Pendidikan. Volume 4 No. 1, pp. 63- 71.
Johnson, Daniel. (2021). What is Data Analysis? Research, Types, Methods, and Techniques. guru99.com.
Kementerian Keuangan & Badan Perencanaan Pembangunan Nasional. (2009). Buku 2 Pedoman Penerapan Penganggaran Berbasis Kinerja. Jakarta: Departemen Keuangan Republik Indonesia.
Kementerian Keuangan. (2019) Laporan Capaian Realisasi Program Prioritas Unggulan dan Program Nasional Tahun 2019. Jakarta.
Lestari, Sri Winda (2019). Analisis Implementasi Anggaran Berbasis Kinerja pada Pemerintah Daerah (Studi di Badan Keuangan Daerah Kabupaten Boyolali). Surakarta: Institut Agama Islam Negeri Surakarta.
Liwaul, Rosika, Ninik Endang Purwati, & Hamryati. (2017). Analysis of Performance-Based Budgeting System Implementation in Improving Organizational Effectiveness. IOSR Journal of Business and Management. Volume 19, Issue 6. Ver. II, pp. 62-70. https://doi.org/10.9790/487X-1906026270
Lumen (2020). Managerial Accounting e-book. https://biz.libretexts.org/Bookshelves/Accounting.
Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.
Miles, M. B. & Huberman, M. (1992). Analisis Data Kualitatif. Jakarta: Penerbit Universitas Indonesia.
Mulyono, Joko & Muhammad Maulana. (2018). Tinjauan Kritis Perencanaan dan Penganggaran Pembangunan di Indonesia. Working Paper Better Policies Better Lives. Jakarta: Bappenas, Knowledge Sector Initiative, & Australian Government.
Octariani, Devie, Akram, & Animah (2017). Good Governance, Performance Based Budgeting and SKPD Budget Quality SKPD (The Case of a Structural Model Approach). Jurnal Kebijakan dan Administrasi Publik. Volume 21, pp. 117-131. https://doi.org/10.22146/jkap.23080
Qi, Yanxia & Yaw M. Mensah (2012). An Empirical Analysis of the Effects of Performance-Based Budgeting on State Government Expenditures. Papers.ssrn. 1-48. https://dx.doi.org/10.2139/ssrn.1970079.
Rahardjo, Mudjia (2017). Studi Kasus Dalam Penelitian Kualitatif: Konsep dan Prosedurnya. Malang: Universitas Islam Negeri Maulana Malik Ibrahim.
Robinson, Marc & Jim Brumby. (2005) Does Performance Budgeting Work? An Analytical Review of the Empirical Literature. IMF Working Papers. 05/210. 1-75. https://doi.org/10.5089/9781451862294.001.
Robinson, Marc. (2002). Best Practice in Performance Budgeting. Discussion Paper on Economics, Finance, and International Competitiveness. Discussion Paper No. 124. Queensland University of Technology.
Schick, Allen. (2001). The Changing Role of the Central Budget Office. OECD Journal on Budgeting. Volume 1 – No. 1. 9-26
Surianti, Meily & Abdul Rahman Dalimunthe (2015). The Implementation of Performance Based Budgeting in Public Sector (Indonesia Case: A Literature Review). Journal of Finance and Accounting. Volume 6, pp. 198-210.
Syamsurijal, Cucun Ahmad. (2019). Public Financial Analysis in the Preparation of State Budget (APBN) 2018 of the Republic of Indonesia. The Indonesian Journal of Development Planning. Volume III No. 2, pp. 203-224. https://doi.org/10.36574/jpp.v3i2.75
VanLandingham, Gary. (2005). Useful, But Not A Panacea: Performance-Based Program Budgeting in Florida. International Journal of Public Administration Volume 28, 2005. 233-253.
https://doi.org/10.1081/PAD-200047313
Yin, R. K., (1994). Case Study Research Design and Methods: Applied Social Research and Methods Series. Second edn. Thousand Oaks, CA: Sage Publications Inc.
Yunus, Hadi Sabari. (2010). Metode Penelitian Wilayah Kontemporer. Yogyakarta: Pustaka Pelajar.
Anggadini, Sri Dewi & Gistnie Zainul Qurni. (2020). Partisipasi Anggaran Berdampak pada Kinerja Manajerial. Jurnal Riset Akuntansi. Volume 12 No. 1. 88-94. https://badge.dimensions.ai/details/doi/10.34010/jra.v12i1.2698?domain=https://ojs.unikom.ac.id
Arwani, Ahmad. (2015). Implementasi Prinsip Transparansi dan Akuntabilitas Dalam Pengelolaan Anggaran Pendapatan dan Belanja Daerah Kabupaten Lamongan. Malang: Universitas Brawijaya.
Curristine, Teresa, Doherty, Laura, Imbert, Bruno, Rahim, Fazeer Sheik, Tang, Vincent & Wendling, Claude. (2020). Budgeting in a Crisis: Guidance for Preparing the 2021 Budget. IMF Fiscal Affairs, pp. 1 -10.
Dewi, Nyoman Ayu Wulan Trisna & I Gd Nandra Hary Wiguna (2019). Evaluasi Penerapan Performance Based Budgeting pada Pemerintah Provinsi di Indonesia. Jurnal Ilmiah Akuntansi Volume 4. 201-222. https://doi.org/10.23887/jia.v4i2.22285
Diamond, Jack. (2002). Performance Budgeting – Is Accrual Acounting Required? International Monetary Fund (IMF) Working Paper 02/240. 1-30. https://doi.org/10.5089/9781451875805.001
Direktorat Jenderal Pembiayaan dan Pengelolaan Risiko. (2018). Comprehensive Budget Document. Jakarta.
Direktorat Jenderal Pembiayaan dan Pengelolaan Risiko. (2019). Laporan Capaian Kinerja Tahun 2019. Jakarta.
Djaenudin, Asep (2020). Manajemen Penganggaran. https://kkp.go.id/brsdm.
Djalil, Jalaluddin Muslim A & Rahmah Maulana. (2017). Influence of the Implementation of the Performance-Based Budgeting on the Performance Accountability of the Regional Government Institutions (Study at the City Goverment of Banda Aceh). Research Journal of Finance and Accounting. Vol. 8, No. 6, pp. 25- 33.
Farwitawati, Reni, Bambang Suroto, & Hadiyati. (2016). Analisis Implementasi Anggaran Berbasis Kinerja pada Pemerintahan Kabupaten Siak Provinsi Riau. Jurnal Ilmiah Ekonomi dan Bisnis. Vol. 14, No. 2. https://doi.org/10.31849/jieb.v13i2.853
Hansen, Don R & Mowen. (2007). Managerial Accounting. Thomson South Western: Oklahoma State University.
Herranz, Jr, Joaquín. (2010). The Logic Model as A Tool For Developing A Network Performance Measurement System. Public Performance & Management Review. Vol. 34, No. 1, pp. 56-80. https://doi.org/10.2753/PMR1530-9576340104
Ibrahim, Ikdad. (2013). Comparative Budgetary Approaches in Public Organizations. Research Journal of Finance and Accounting. Vol. 4, No. 15. 88-98.
Jemarin, Cut Zahri Harun, & Niswanto. (2016). Implementasi Manajemen Penganggaran oleh Dewan Perwakilan Rakyat Aceh Provinsi Aceh. Jurnal Administrasi Pendidikan. Volume 4 No. 1, pp. 63- 71.
Johnson, Daniel. (2021). What is Data Analysis? Research, Types, Methods, and Techniques. guru99.com.
Kementerian Keuangan & Badan Perencanaan Pembangunan Nasional. (2009). Buku 2 Pedoman Penerapan Penganggaran Berbasis Kinerja. Jakarta: Departemen Keuangan Republik Indonesia.
Kementerian Keuangan. (2019) Laporan Capaian Realisasi Program Prioritas Unggulan dan Program Nasional Tahun 2019. Jakarta.
Lestari, Sri Winda (2019). Analisis Implementasi Anggaran Berbasis Kinerja pada Pemerintah Daerah (Studi di Badan Keuangan Daerah Kabupaten Boyolali). Surakarta: Institut Agama Islam Negeri Surakarta.
Liwaul, Rosika, Ninik Endang Purwati, & Hamryati. (2017). Analysis of Performance-Based Budgeting System Implementation in Improving Organizational Effectiveness. IOSR Journal of Business and Management. Volume 19, Issue 6. Ver. II, pp. 62-70. https://doi.org/10.9790/487X-1906026270
Lumen (2020). Managerial Accounting e-book. https://biz.libretexts.org/Bookshelves/Accounting.
Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.
Miles, M. B. & Huberman, M. (1992). Analisis Data Kualitatif. Jakarta: Penerbit Universitas Indonesia.
Mulyono, Joko & Muhammad Maulana. (2018). Tinjauan Kritis Perencanaan dan Penganggaran Pembangunan di Indonesia. Working Paper Better Policies Better Lives. Jakarta: Bappenas, Knowledge Sector Initiative, & Australian Government.
Octariani, Devie, Akram, & Animah (2017). Good Governance, Performance Based Budgeting and SKPD Budget Quality SKPD (The Case of a Structural Model Approach). Jurnal Kebijakan dan Administrasi Publik. Volume 21, pp. 117-131. https://doi.org/10.22146/jkap.23080
Qi, Yanxia & Yaw M. Mensah (2012). An Empirical Analysis of the Effects of Performance-Based Budgeting on State Government Expenditures. Papers.ssrn. 1-48. https://dx.doi.org/10.2139/ssrn.1970079.
Rahardjo, Mudjia (2017). Studi Kasus Dalam Penelitian Kualitatif: Konsep dan Prosedurnya. Malang: Universitas Islam Negeri Maulana Malik Ibrahim.
Robinson, Marc & Jim Brumby. (2005) Does Performance Budgeting Work? An Analytical Review of the Empirical Literature. IMF Working Papers. 05/210. 1-75. https://doi.org/10.5089/9781451862294.001.
Robinson, Marc. (2002). Best Practice in Performance Budgeting. Discussion Paper on Economics, Finance, and International Competitiveness. Discussion Paper No. 124. Queensland University of Technology.
Schick, Allen. (2001). The Changing Role of the Central Budget Office. OECD Journal on Budgeting. Volume 1 – No. 1. 9-26
Surianti, Meily & Abdul Rahman Dalimunthe (2015). The Implementation of Performance Based Budgeting in Public Sector (Indonesia Case: A Literature Review). Journal of Finance and Accounting. Volume 6, pp. 198-210.
Syamsurijal, Cucun Ahmad. (2019). Public Financial Analysis in the Preparation of State Budget (APBN) 2018 of the Republic of Indonesia. The Indonesian Journal of Development Planning. Volume III No. 2, pp. 203-224. https://doi.org/10.36574/jpp.v3i2.75
VanLandingham, Gary. (2005). Useful, But Not A Panacea: Performance-Based Program Budgeting in Florida. International Journal of Public Administration Volume 28, 2005. 233-253.
https://doi.org/10.1081/PAD-200047313
Yin, R. K., (1994). Case Study Research Design and Methods: Applied Social Research and Methods Series. Second edn. Thousand Oaks, CA: Sage Publications Inc.
Yunus, Hadi Sabari. (2010). Metode Penelitian Wilayah Kontemporer. Yogyakarta: Pustaka Pelajar.
Published
2023-12-07
How to Cite
Biswan, A. T., Farida, F. N., & Sandi, H. H. (2023). Budgeting Management for the Top Priority and National Priority Programs of Nawacita . Jurnal Manajemen Dan Keuangan, 12(2), 314-330. https://doi.org/10.33059/jmk.v12i2.8631
Section
Articles
Copyright (c) 2023 Jurnal Manajemen dan Keuangan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Menyataakan bahwa :
- Saya menyatakan bahwa artikel (judul artikel) adalah asli dan tidak pernah dipublikasikan sebelumnya atau akan dipublikasikan di tempat lain.
- Dengan publikasi, saya kirimkan hak cipta kepada Jurnal Manajemen dan Keuangan. Transfer Hak Cipta termasuk dalam hak untuk mereproduksi fotografi untuk artikel sejenis dan terjemahannya. Hal ini juga termasuk dalam hak untuk memasukkan artikel dalam sistem computer untuk disebarluaskan dalam jaringan tersebut.
Declare that :
- I hereby declare that I have submitted to the Jurnal Manajemen dan Keuangan for the above manuscript in origininal no part has been plagiarized and willing to pay a journal management fee.
- I, in consideration of the acceptance of the above work for publication, do hereby assign and transfer to the Jurnal Manajemen dan Keuangan, Management Department Universitas Samudra all of the rights, title, and interest in and to the copyright of the above titled work in its current form, including online supporting material (data supplements) submitted with the work, and in any form subsequently revised for publication and/or electronic dissemination, including translations to another language. I agree to the fact that any attempt to reproduce the text or figures may require their kind permission.