Performance-Based Budgeting Implementation Model at the Deputy for Marketing, Ministry of Tourism
DOI:
https://doi.org/10.38035/gijea.v4i3.1033Keywords:
Performance-Based Budgeting, Budget Performance, Output, Outcome, Leadership Style, Organizational Commitment, Quality of Resources, Reward and PunishmentAbstract
Performance-based budgeting is an important approach to promoting effective, efficient, transparent, and accountable public financial governance. This research is motivated by the suboptimal implementation of performance-based budgeting at the Deputy for Marketing, Ministry of Tourism, as indicated by low scores in several budget implementation indicators, findings from the Audit Board of Indonesia, and evaluation results from the Inspectorate showing that internal evaluation has not been fully optimized. This study aims to analyze the factors causing the suboptimal implementation of performance-based budgeting and to formulate an implementation model for the Deputy for Marketing. The research method used is a qualitative approach with a case study design. Data were obtained through interviews with key informants and document review of planning documents, budgeting documents, budget implementation documents, performance reports, evaluation results, and relevant policy documents. Data analysis was conducted through data reduction, data presentation, conclusion drawing, and verification. The results show that performance-based budgeting has been implemented, but it has not yet been optimal because the linkage between budget, activities, outputs, and outcomes has not been strongly and measurably established. The influencing factors include leadership style, organizational commitment, quality of resources, and reward and punishment mechanisms. This study recommends a model that integrates these factors with the roles of implementing actors through the stages of setting indicators, preparing budget documents, reporting, evaluation, and utilizing performance information.
References
ACEH. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 5(1), 1.
Anggraeni, C., Erina, L., & Effendi, S. (2020). Jurnal Administrasi Publik Penerapan Prinsip- Prinsip Anggaran Publik pada Organisasi Publik di Era Pandemi COVID-19. PESIRAH: Jurnal Administrasi Publik, 1(2), 1–11. https://doi.org/10.47753/pjap.v1i1.9
Arifah, S. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Penganggaran Berbasis Kinerja Dengan Peranan CFO Sebagai Variabel Pemoderasi Pada Pemerintah Kota Magelang.
Ariwibawa, Y., Rachmina, D., & Falatehan, A. F. (2018). STRATEGI Peningkatan Implementasi Anggaran Berbasis Kinerja Pada Ditjen Anggaran Kementerian Keuangan. Jurnal Manajemen Pembangunan Daerah, 10(1). https://doi.org/10.29244/jurnal_mpd.v10i1.22703
Arya Pradana, B., Dwi Handayani, B., Murtini Jurusan Akuntansi, H., Ekonomi, F., & Negeri Semarang, U. (2014). Determinan Implementasi Anggaran Berbasis Kinerja Badan Layanan Umum (Pada Universitas Negeri Semarang). AccountingAnalysisJournal,3(1). http://journal.unnes.ac.id/sju/index.php/aaj
Ayu, M. (2017). Pengaruh Gaya Kepemimpinan, Kualitas Sdm, Budaya Organisasi Dan Komitmen Organisasi Terhadap Penerapan Anggaran Berbasis Kinerja (Study Empiris di Universitas Sang Bumi Ruwa Jurai Bandar Lampung) MARISTIANA AYU. Bastian, I. (2001). Akuntansi Sektor Publik Indonesia. BPFE.
Behavior: Utilizing Human Resources. Prentice Hall, Inc,.
Behn, R. D. (2003). Why Measure Performance? Different Purposes Require Different Measures. Public Administratian Review, 63(5).
BPKP. (2005). Pedoman Penyusunan Anggaran Berbasis Kinerja (Revisi).
Bryson, J. M. (2011). Strategic Planning For Public and nonprofit Organizations A Guide to and Sustaning Organizational Achievement (Vol. 4). Jossey-Bass.
Cipta, H. (2011). Analisis Penerapan Penganggaran Berbasis Kinerja (Performance Based Budgeting) Pada Pemerintah Daerah (Studi Eksploratif Pada Pemerintah Kabupaten Tanah Datar). Universitas Andalas.
De Jesus, M. R. C. (2006). Pengaruh Gaya Kepemimpinan dan Kualitas Sumber Daya Manusia terhadap Kinerja Kementerian Luar Negeri dan Kerjasama Republik Demokratik Timor Leste. Jurnal Manajemen Publik dan Bisnis, 5.
Fitri, N., & Fitriah, E. (2023). Pengaruh Implementasi Anggaran Berbasis Kinerja terhadap Kinerja Pegawai. Bandung Conference Series: Accountancy, 3(1). https://doi.org/10.29313/bcsa.v3i1.7106
Fitri, S. M., Ludigdo, U., & Djamhuri, A. (2013). Pengaruh Gaya Kepemimpinan, Komitmen, Organisasi, Kualitas Sumber Daya, Reward, Dan Punishment Terhadap Anggaran Berbasis Kinerja (Studi Empirik Pada Pemerintah Kabupaten Lombok Barat). Dalam JDA Jurnal Dinamika Akuntansi(Vol.5, Nomor 2). http://journal.unnes.ac.id/nju/index.php/jda
Ganie, D., Saputra, H. J., & Hasyim, W. (2023). Analysis of The Implementation of Performance-Based Budgeting For Village Funds (Case Study In Berau District). Jurnal Ilmu Ekonomi dan Manajemen , 14.
Goedhart, C. (1963). Garis-garis Besar Ilmu Keuangan Negara (Ratmoko, Ed.). Jambatan. Hersey Paul, Kenneth Blanchard, & Dewey E. Johnson. (1996). Managing Organizational
Ho, A. T.-K., & de Jong, M. (2019). Rethinking Performance Budgeting. Dalam Performance Budgeting Reform (hlm. 3–12). Routledge. https://doi.org/10.4324/9781351055307-1
Holzer, M., & Schwester, R. W. (2011). Public Administration : An Introduction. Routledge. Indraswati, & Akram. (2018). Determinan Anggaran Berbasis Kinerja Dan Implikasinya Terhadap E-Government: Pengujian Interaksi Money Follow
Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(4), 569–578.
Kellough, J. E., & Nigro, L. G. (2002). Pay for Performance in Georgia State Government. Review of Public Personnel Administration, 22(2), 146–166. https://doi.org/10.1177/0734371X0202200206
Kementerian Keuagan. (2021). Memahami Standar Biaya. https://anggaran.kemenkeu.go.id/in/post/memahami-standar-biaya
Khikmah SN, Ranani MM, & Farida. (2015). Pengaruh Gaya Kepemimpinan, kualitas SDM, Budaya Organisasi dan Komitmen Organisasi Terhadap Penerapan Anggaran Berbasis Kinerja (Studi kasus di Universitas Muhammadiyah Magelang). Portal Garuda.
Lorensius, L., Warman, W., & Tresia, Y. (2021). Kajian Literatur: Implementasi Performance- Based Budgeting Pada Institusi Pendidikan Tinggi di Indonesia. JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN, 9(1), 118–131. https://doi.org/10.47668/pkwu.v9i1.172
Manta, A.-M. (2020). Performance – Based Budgeting – an option or a necessity. Proceedings of the International Conference on Business Excellence, 14(1), 915–924. https://doi.org/10.2478/picbe-2020-0087
Mardiasmo. (2009). Otonomi Daerah Sebagai Upaya Memperkokoh Basis Perekonomian Daerah (Andi, Ed.).
Marsidi, M., Ginting, H., Askani, A., & Supawanhar, S. (2022). determinant of the effectiveness of performance-based budgeting implementation and budget absorption in regional government of Bengkulu Province. International journal of business, economics & management, 5(2), 92–104. https://doi.org/10.21744/ijbem.v5n2.1889
Maulina, R., & Abdullah, S. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Implementasi Penganggaran Berbasis Kinerja Di Kota Banda Aceh. Jurnal
Moynihan, D. P. (2008). The Dynamics of Performance Management: Constructing Information and Reform (Public Management and Change) (61812th ed.). Georgetown University Press.
Muhammad. (2019). Pengantar Ilmu Administrasi Negara. Unimal Press.
Nur Ramadhana Nashrul Ummam, A., Qodarina, N., Istika Ratu Siregar, P., Firmansyah, A., & Keuangan Negara STAN, P. (2023). KENDALA DAN KELEMAHAN SISTEM PENGANGGARAN BERBASIS KINERJA SEKTOR PUBLIK: SUATU TINJAUAN. Dalam Journal of Law, Administration, and Social Science (Vol. 3, Nomor 1).
Pemerintah RI. (2010). Peraturan Pemerintah Republik Indonesia Nomor 90 Tahun 2010 Tentang Penyusunan Rencana Kerja Dan Anggaran Kementerian Negara/Lembaga.
Pemerintah RI. (2023). Peraturan Menteri Keuanganan Nomor 62 Tahun 2023 tentang Perencanaan Anggaran, Pelaksanaan Anggaran, serta Akuntansi dan Pelaporan Keuangan.
Prasetya, A. G. (2018). Faktor-Faktor Yang Memengaruhi Penerapan Penganggaran Berbasis Kinerja (Kasus Pada Satuan Kerja Di Wilayah Pembayaran Kppn Bima).
PROGRAM. Dalam Jurnal Studi Akuntansi dan Keuangan (Vol. 1, Nomor 1). www.dpr.go.id
Rahman, A. (2010). Perencanaan Dan Pelaksanaan Anggaran Daerah Berbasis Kinerja. Dalam Jurnal Ilmu Administrasi: Vol. VII (Nomor 4).
Reference Anggara, S. (2016). Administrasi Keuangan Negara. Pustaka Setia.
Robbins, S. P. (2005). Essentials of Organization Behavior. Prentice Hall, Inc.
Robinson, M. M. (2007). Performance Budgeting: Linking Funding and Results Front Matter. https://doi.org/10.5089/9780230553569.071. CH000071PSPBEA CH00005501-CH000Books
Robinson. (2005). Does Performance Budgeting Work? An Analytical Review of the Empirical Literature. Robinson.
Romenda, A. Y., & Ningsih, S. (2020). Penerapan Anggaran Berbasis Kinerja (Performance Based Budgeting) Dalam Pengelolaan Keuangan Daerah
Ruky Achmad S. (2006). Performance Management System. PT Gramedia Pustaka Utama. Rupang, M., & Bharanti, E. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Penyusunan Anggaran Pendapatan Dan Belanja Daerah Berbasis Kinerja Di Kabupaten Yahukimo. Jurnal Ekonomi & Bisnis2, 9(2).
Saraswati, D., Amir, H. A., & Junaidi, H. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Anggaran Berbasis Kinerja Dengan Pengawasan Inspektorat Sebagai Variabel Moderasi (Studi pada Satuan Kerja Perangkat Daerah Provinsi Jambi).
Sembiring, B. B. (2009). Faktor-Faktor Yang Mempengaruhi Penyusunan Anggaran Pendapatan Dan Belanja Daerah Berbasis Kinerja (Studi Empiris Di Pemerintah Kabupaten Karo). Universitas Sumatera Utara .
Suharnoko, D. (2019). Efektivitas Penerapan Anggaran Berbasis Kinerja Terhadap Kinerja Perangkat Daerah di Kabupaten Malang. ejurnal.malangkab.go.id/index.php/kr.
Suliantoro, I. (2023). Penganggaran Berbasis Kinerja: Antara Indonesia dan Korea Selatan. Dalam Jurnal Manajemen Keuangan Publik (Vol. 7, Nomor 1).
Suprayogi. (2013). Implementasi Penganggaran Berbasis Kinerja : (Studi Pada Satuan Kerja Pusat Survei Geologi).
Young, R. D. (2003). Performance-Based Budget Systems. Public Policy and Practice, Institude for Public Service and Policy Research. University of South Carolina.
Yuswar Zainul Basri, & Mulyadi Subri. (2005). Keuangan Negara dan Analisis Kebijakan Utang Luar Negeri. Raja Grafindo Persada.
Yuwono, Sony, Indrajaya, T. A., & Hariyandi. (2008). Penganggaran Sektor Publik: Pedoman Praktis Penyusunan, Pelaksanaan, dan Pertanggungjawaban APBD (Berbasis Kinerja).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Elgy Andrian, R N Afsdy Saksono, Edy Sutrisno
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright :
Authors who publish their manuscripts in this journal agree to the following conditions:
- Copyright in each article belongs to the author.
- The author acknowledges that the GIJEA has the right to be the first to publish under a Creative Commons Attribution 4.0 International license (Attribution 4.0 International CC BY 4.0).
- Authors can submit articles separately, arrange the non-exclusive distribution of manuscripts that have been published in this journal to other versions (for example, sent to the author's institutional repository, publication in a book, etc.), by acknowledging that the manuscript has been published for the first time at GIJEA.
