Peran Beyond Budgeting Entry Scan untuk Mengatasi Per masalahan Penganggaran Sektor Publik. Penelitian ini memiliki tujuan untuk mengidentifikasi dan menelaah permasalahan penganggaran pada Badan Layanan Umum (BLU) sebuah perguruan tinggi berdasarkan prinsip beyond budgeting. Metode yang digunakan adalah studi kasus terhadap sejumlah petinggi Politeknik Keuangan Negara STAN. Hasil penelitian menunjukkan bahwa berdasarkan Beyond Budgeting Entry Scan (BBES), terdapat tiga permasalahan utama penganggaran yakni kurangnya responsivitas anggaran, rendahnya level keterlibatan proses penyusunan anggaran, dan inefisiensi distribusi sumber daya. Penganggaran yang responsif, keterlibatan penyusunannya, dan distribusi sumber daya efisien merupakan kunci mengatasi permasalahan penganggaran sektor publik.

This study discusses managerial decision making regarding buying or rental (leasing)  options in the procurement of official vehicles. This study aims to analyze the most appropriate options between buying or rental (leasing)  for the procurement of official vehicles so that they can be input in making decisions regarding procurement of official vehicles. There are differences of opinion regarding the most efficient method of buying or (leasing) rental options in several government agencies so a study is needed to choose the most appropriate method. Differences in decision making related to procurement of official vehicles can have an impact on budget efficiency. This research is a qualitative research with a case study approach. Case studies were conducted at the Secretariat General of the Ministry of Finance. The data used in this study include primary data in the form of interviews with research resource person and secondary data in the form of regulations and reports related to official vehicles. The method of analyzing data from interviews uses the Miles and Huberman method which consists of 3 stages, namely data reduction, data display, and conclusion drawing. Secondary data were analyzed by calculating the net present value of the total cost of ownership. The results of this study indicate that under normal conditions, buying options are relatively more efficient compared to (leasing) rental options in the procurement of official vehicles. However, (leasing) rental options can be applied under certain conditions.

The study was to determine the effect of emotional intelligence, organization commitment, and work motivation to organizational citizenship behavior of government employees at Tax Training Center. This research tried to explore and determine problems concerning with employees organizational citizenship behavior. The research was conducted in Tax Training Center with a population 63 and samples taken 54 by using quantitative approach with path analysis methods. The research of hypothesis testing show that there are: (1) positive direct effect of emotional intelligence on organizational citizenship behavior; (2) positive direct effect of organization commitment on organizational citizenship behavior; (3) positive direct effect of motivation on organizational citizenship behavior; (4) positive direct effect of emotional intelligence on motivation: (5) positive direct effect of organization commitment on motivation; and (6) positive direct effect of emotional intelligence on organization commitment. Therefore to improve organizational citizenship behavior of government employees at Tax Training Center, organization need to increase their emotional intelligence, organization commitment, and work motivation.

Budgeting practices that tend to add administrative work, are less flexible, and less accommodating are still challenges for the public sector.  This study aims to review the meaning of performance-based budgeting in public sector based on a study of budgeting implementation at the Palangkaraya State Assets and Auction Services Office (KPKNL). The study was conducted qualitatively using an exploratory approach which was sharpened through observation, interviews, and theoretical analysis. The study results dismiss the old mindset that budgeting must increase from year to year, the deified behavior of the budget that there is no budget means a dead faint and the budget cannot be changed, and the assumption that the output of activities must be administrative and must exist beforehand. The study also supports that performance-based budgeting promotes better budget absorption and accountability. Abstrak Praktik penganggaran yang cenderung menambah pekerjaan administratif, kurang fleksibel, kurang akomodatif masih menjadi tantangan bagi sektor publik. Penelitian ini bertujuan untuk meninjau kembali makna penganggaran berbasis kinerja pada organisasi sektor publik berdasarkan studi implementasi penganggaran pada Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL) Palangkaraya. Studi ini dilakukan secara kualitatif dengan menggunakan pendekatan eksploratif yang dipertajam melalui proses pengamatan, wawancara, dan telaah teoretis. Hasil studi menepis pola pikir lawas bahwa penganggaran harus bertambah dari tahun ke tahun, perilaku mendewakan anggaran bahwa tidak ada anggaran berarti kegiatan menjadi mati suri atau terhenti, anggaran yang tidak bisa diubah, serta anggapan bahwa hasil atau keluaran kegiatan harus bersifat administratif dan harus ada sebelumnya. Studi ini juga mendukung bahwa penganggaran berbasis kinerja mendorong kinerja penyerapan anggaran instansi pemerintah dan akuntabilitas anggaran yang lebih baik.   Keywords: akuntabilitas, penganggaran berbasis kinerja, sektor publik

This study aims to explore performance based on the Balanced Scorecard in the public sector, namely the Center for Information Systems and Financial Technology. Although initially the BSC measurement system was designed for the private sector from the perspective of customer, financial, internal business processes, and learning & growth, public organizations have also adopted it, of course, with modifications to suit organizational needs. The Ministry of Finance began implementing the Balanced Scorecard in 2007, and until now it has covered all levels of the organization, including the Center for Information Systems and Financial Technology. The study results show a summary of the perspectives into three perspectives of stakeholders (customers), internal business processes, and learning & growth; The target achievement of the Key Performance Indicators (KPI) based on the BSC can be achieved, thus encouraging improvements and improvements in future performance.