Analysis of Performance-Based Budgeting System Implementation in Improving Organizational Effectiveness

Liwaul, Liwaul; Rosika, Rosika; Purwati, Hj. Ninik Endang; Hamryati, Hamryati

doi:10.9790/487x-1906026270

Cited by 4 publications

(4 citation statements)

References 2 publications

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“…Lastly, plans will be thwarted if the budget is ineffective and not performance-oriented. Thus, the budget is a managerial plan for actions that facilitate achieving organizational goals (Liwaul et al, 2017) Several related studies suggested implementing PBB improved government financial performance (Dewata et al, 2022;Oktavia, 2017;Sofyani, 2018). In addition to the central government, the implementation of PBB also improved regional financial performance and budget efficiency.…”

Section: Theoretical Reviewsmentioning

confidence: 99%

Budgeting Management for the Top Priority and National Priority Programs of Nawacita

Biswan,

Farida,

Sandi

2023

Manajemen

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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.

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Section: Theoretical Reviewsmentioning

confidence: 99%

Budgeting Management for the Top Priority and National Priority Programs of Nawacita

Biswan,

Farida,

Sandi

2023

Manajemen

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“…Similarly, the Indonesian government has introduced the performance‐based Budgeting System which requires public agencies to prepare strategic plans, delineate performance measures, and submit performance reports (Liwaul & Hamryati, 2017). In Singapore, the budgeting for results also focuses on public sector performance in terms of final outcomes.…”

Section: Impacts Of Entrepreneurship‐led Reforms On Public Accountabimentioning

confidence: 99%

Entrepreneurship‐driven public management reforms in Southeast Asia: Critical implications for public accountability

Haque

2020

Public Admin & Development

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In recent decades, public management has been restructured worldwide for greater efficiency and innovation based on entrepreneurship-driven models such as Reinventing Governance, New Public Management, and post-NPM frameworks. The primary intent of these businesslike models is instilling entrepreneurship, which would encourage risk-taking innovation, managerial autonomy, performance orientation, and customer choice. Such entrepreneurial orientation is embedded in organizationalmanagerial reforms related to human resource management, budgeting framework, performance benchmarking, and so on. These entrepreneurship-driven reforms have significant impacts on administrative structure, procedures, and norms affecting the process of public sector accountability. In line with such global trends, most countries in Southeast Asia have embraced some of these pro-market business-type reforms in public management to enhance its entrepreneurship, innovation, and competition, which have implications for managerial control, neutrality, regulation, and integrity required for public accountability. This article explores these entrepreneurship-driven reforms in the region and evaluates their critical implications for the long-established institutions, structures, and procedures of public accountability.

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“…Buku panduan tersebut mensyaratkan semua PTM mengelola keuangan yang mengacu pada anggaran berbasis kinerja pada saat menyusun rencana anggaran pendapatan dan belanja (RAPB). Anggaran berbasis kinerja merupakan sistem penganggaran yang mengukur luaran program kerja (Ninik & Purwati, 2017). Luaran anggaran berbasis kinerja tidak hanya laporan realisasi anggaran melainkan laporan keuangan yang terdiri dari posisi keuangan, aktivitas dan arus kas (Oktavia, 2017).…”

Section: Pendahuluanunclassified

“…Sebelum materi disampaikan, semua peserta dibagikan angket pengetahuan dalam bentuk perntaan multiple choice untuk mengetahui sejauh mana pemahaman mereka tentang anggaran berbasis kinerja (Ninik & Purwati, 2017). Sesi ini bertujuan memperkenalkan kepada peserta panduan dalam menyusun anggaran berbasis kinerja (performance based budgeting).…”

Section: Pengenalan Anggaran Berbasis Kinerja (Performance Based Budgeting)unclassified

Bimbingan Teknis Tata Kelola Keuangan dan Anggaran Berbasis Kinerja Sekolah Tinggi Ilmu Kesehatan (Stikes) Muhammadiyah Palembang

Zulfikar

Syamsiyati

Muttaqin

2019

JPPM

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TECHNICAL ASSISTANCE FINANCIAL REPORTING AND BUDGETING BASED PERFORMANCE IN STIKES MUHAMMADIYAH PALEMBANG. The purpose of this technical assistance activity were to provide knowledge and insights related to the financial management and performance based budgeting to the principal and budget user of STIKES Muhammadiyah Palembang and to help compile the work program. This activity was attended by 23 leaders from various levels.Materials that provided were, performance based budgeting, best practices, and financial reporting. The results of technical assistance for performance based budgeting indicate an increase in the ability of participants to develop budgets. Evaluation of the participants showed that they were very enthusiastic about following the activity from beginning to end.

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Analysis of Performance-Based Budgeting System Implementation in Improving Organizational Effectiveness

Cited by 4 publications

References 2 publications

Budgeting Management for the Top Priority and National Priority Programs of Nawacita

Budgeting Management for the Top Priority and National Priority Programs of Nawacita

Entrepreneurship‐driven public management reforms in Southeast Asia: Critical implications for public accountability

Bimbingan Teknis Tata Kelola Keuangan dan Anggaran Berbasis Kinerja Sekolah Tinggi Ilmu Kesehatan (Stikes) Muhammadiyah Palembang

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