Kebijakan Redesain Sistem Perencanaan Dan Penganggaran: Implementasi Pada Pusat Pelaporan Dan Analisis Transaksi Keuangan
DOI:
10.33395/owner.v8i2.2018Keywords:
Budgeting; Government; Regulation; RSPP; PPATKAbstract
Government budgeting system reform policies or in Indonesia call “Redesain Sistem Perencanaan dan Penganggaran” (RSPP) is a system initiated by the Ministry of Finance and the Ministry of National Development Planning that is effective for all ministries and institutions in 2021. RSPP aims to be a real implementation of the money follow program policy and strengthen the application of performance-based budgeting. This research aims to analyse the implementation of RSPP, along with its constraints and impacts. This research used a qualitative research method using a case study approach by interviewing 4 informants. This research was conducted at one of the state institutions, namely the Indonesian Financial Transaction Reports and Analysis Center (INTRAC). Data collection is carried out in a natural setting, primary data sources, and data collection techniques are more on direct observation, and interviews. From the analysis conducted by researchers, the implementation of INTRAC budgeting in 2023, which was carried out in 2022, is in accordance with the RSPP based on the Joint Circular Letter of the Minister of Finance and the Ministry of National Development Planning. This has an impact on budget documents that are easier to understand, and more visible activities and outputs produced by INTRAC. RSPP makes it easier for leaders to carry out monitoring, evaluation and increase effectiveness and efficiency in government budgeting.
Downloads
Plum-X Analityc
References
Alief, M. (2022, September 14). Mengenal Lebih Jauh Tentang Konsep Redesain Sistem Perencanaan dan Penganggaran RSPP. Https://Rakyatsulsel.Fajar.Co.Id/.
Anggara, S. (2016). Administrasi Keuangan Negara. CV Pustaka Ceria.
Junery, M., & Norhanisah, N. (2018). Pengaruh Anggaran Berbasis Kinerja terhadap Peningkatan Kinerja Aparatur Pemerintah Daerah (Studi Kasus pada Dinas Kelautan dan Perikanan Kabupaten Bengkalis). Jurnal Akuntansi Syariah, 2(1), 142–150.
Kurniasih, F. N., & Widayanti, W. (2023). Redesain Perencanaan Penganggaran Keuangan Universitas Negeri Semarang. Jurnal Sekolah Tinggi Ilmu Ekonomi Semarang, 15(1).
Mais, R. G., & Indah, A. K. (2023). Peran Bidang Investigasi Bpkp Dki Jakarta Dalam Pencegahan Fraud Dengan Menggunakan Fraud Control Plan. Current: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(2), 384–401. https://current.ejournal.unri.ac.id/index.php/jc/article/view/432
Mardiasmo. (2018). Akuntansi Sektor Publik. ANDI.
Masnun, M. (2018). Good Governance dan Kualitas Laporan Keuangan Pemerintah: suatu Kajian di Pemerintah Daerah Provinsi Jambi. Ekonomis, 2(1), 175–182.
Mauro, S. G., Cinquini, L., & Pianezzi, D. (2021). New Public Management between reality and illusion: Analysing the validity of performance-based budgeting. The British Accounting Review, 53(6), 100825. https://doi.org/10.1016/j.bar.2019.02.007
Nasution, A. P., & Handoko, B. (2018). Implementasi Anggaran Berbasis Kinerja Dalam Meningkatkan Kinerja Pemerintah Daerah Dilingkungan Kecamatan Datuk Bandar Tanjung Balai. Jurnal Akuntansi Bisnis Dan Publik, 8, 15–25.
Prabowo, A. S. (2019). Performance Budgeting in Indonesia: Brief History, Progress, and Lessons Learned. In Performance Budgeting Reform (pp. 177–189). Routledge. https://doi.org/10.4324/9781351055307-11
Prasetya, A. G. (2018). Faktor-Faktor yang Memengaruhi Penerapan Penganggaran Berbasis Kinerja. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 3(1), 1–12. https://doi.org/10.33105/itrev.v3i1.17
Prasetyo, A., & Mais, R. G. (2019). Budget Analysis, Employee Competence an Classification of Standard Account Charts in Realizing Reliability Financial Statements on Marine and Fisheries Ministry. Indonesian Journal of Business, Accounting and Management, 2(01), 17–28. https://doi.org/10.36406/ijbam.v2i2.582
Selviani, D. (2021). Pengaruh Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kota Cimahi. LAND JOURNAL, 1(2), 117–124. https://doi.org/10.47491/landjournal.v1i2.703
Siallagan, W. A. (2019). Tinjau ulang konsep dan praktik KPJM: pendekatan bibliografi. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 4(2), 177–194. https://doi.org/10.33105/itrev.v4i2.134
Sri Yunawati. (2022). Analisis Opini Bpk Atas Laporan Keuangan Pemerintah Pusat. Jurnal Ilmiah Cano Ekonomos, 11(1), 14–21. https://doi.org/10.30606/cano.v11i1.1594
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif dan R&D (4th ed.). Alfabeta.
Suliantoro, I. (2023). Penganggaran Berbasis Kinerja: Antara Indonesia dan Korea Selatan. JURNAL MANAJEMEN KEUANGAN PUBLIK, 7(1), 26–42. https://doi.org/10.31092/jmkp.v7i1.2153
Suparman, N. (2021). Dampak Pandemi Covid-19 terhadap Pengelolaan Keuangan Negara. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 6(1), 31–42. https://doi.org/10.33105/itrev.v6i1.261
Tanur, D., Rahim, S., & Su’un, M. (2022). Implikasi Redesain Sistem Perencanaan dan Penganggaran (RSPP) Serta Anggaran Berbasis Kinerja Selama Masa Pembatasan Sosial Berskala Besar (PSBB) Pada Komisi Pengawas Persaingan Usaha. Journal of Accounting Finance (JAF), 3(1).
Taufik, H. (2018). Analisis Perbedaan Kinerja Keuangan Sebelum dan Sesudah Penerapan Anggaran Berbasis Kinerja pada Pemerintah Daerah Kabupaten Tanjung Jabung Barat. Jurnal Riset Akuntansi Jambi, 1(2). https://doi.org/10.5281/jraj.v1i1.65
Zunaidi, A. (2022). Perlunya Redesain Sistem Perencanaan dan Penganggaran. Https://Djpb.Kemenkeu.Go.Id/.
Zunaidi, A., & Santoso, K. (2021). Penerapan Logic Model Dan Penganggaran Berbasis Kinerja Dalam Peraturan Penganggaran. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 6(3), 195–210. https://doi.org/10.33105/itrev.v6i3.206
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Rimi Gusliana Mais, Lim Hendra, Galih Fathurrochman
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.