Kendali Budget Ketat pada Pemda Di Provinsi Bali dalam Menghadapi Turbulensi Budget

Abstract

Penelitian ini bertujuan untuk memberikan rekomendasi mengenai tingkat keketatan/fleksibilitas pengendalian budget yang diberlakukan pada pemerintah daerah, khususnya di Provinsi Bali, agar defisit atau surplus budget dapat dihindari dan kinerja budget meningkat. Data diperoleh melalui multiple methods, yaitu survey dengan kuesioner dan observasi dan verifikasi data arsip anggaran dan laporan realisasi anggaran serta data perekonomian makro dari Badan Pusat Statistik Provinsi Bali. Populasi adalah seluruh Pemerintah Kota dan Kabupaten di Provinsi Bali. Sampel ditentukan secara purposive, berdasarkan pemetaan wilayah Tipologi Klassen. Data diuji untuk mengestimasi model pengukuran dan model struktural, dengan Metode Partial Least Square (PLS), dan menguji efek interaksi dengan Regresi Ordinary Least Square (OLS). Hasil penelitian ini dapat digunakan untuk mengantisipasi terjadinya faktor kontinjensi berupa turbulensi budget dalam menjamin efektivitas budgeting, khususnya ketika turbulensi budget ini mempengaruhi hubungan antara pengendalian budget yang ketat dengan terjadinya penyimpangan budget.
 Kata kunci: kendali budget ketat, turbulensi budget, pemda di Provinsi Bali

Budget Turbulence and Budget Deviation: Do Local Government Have the Ability to Reduce Them?

“…Targets, spending limits, priorities, and performance levels must be set based on the performance goals of the year in question which can experience differences with the previous year. It is even possible to implement zero-based budgeting, given that needs analysis and priority activities are determined for each fiscal year (Wirasedana et al, 2018). This condition has resulted in local governments being unable to control the budget effectively and efficiently, so that it has the potential to experience budget deviations.…”

“…Rather, surplus demonstrates the lack of ability and discipline on the part of the government in preparing and realizing its budget (Johansson & Siverbo, 2014). Furthermore Wirasedana, Sisdyani and Setiawan (2018) states that the ideal budget realization is the realization of a balanced budget, where the local government as far as possible avoids surplus and, more importantly, deficit. Table 1 presents surpluses and deficits in the realization of the local government budgets in Indonesia over the period of 2015-2017.…”

“…Meanwhile, Wildavsky (1975), Jonsson (1982), Boland and Pondy (1986), Covaleski and Dirshmit (1988) cused more on the decision-making process in budgeting. Therefore, recent research has begun to focus on budget control-related outcomes, such as Johansson and Siverbo's (2014) research, and Wirasedana et al (2018). This study is a modification of the study of Johansson and Siverbo (2014), and Wirasedana et al (2018) with a focus on research only on budget turbulence and budget deviation.…”

“…Therefore, recent research has begun to focus on budget control-related outcomes, such as Johansson and Siverbo's (2014) research, and Wirasedana et al (2018). This study is a modification of the study of Johansson and Siverbo (2014), and Wirasedana et al (2018) with a focus on research only on budget turbulence and budget deviation. Furthermore, the researcher introduces modifications through the use of moderating variables, such as the ability of local governments to deal with budget turbulence that can affect the occurrence of budget deviations.…”

“…The availability of these resources will be used to support various local government programs through the revenue budget sourced from regional revenues, central government policies, local government policies, also micro and macro economic conditions. Wirasedana et al (2018) state that public sector organizations that face significant budget turbulence would likely encounter a more pronounced lack of synchronicity between the goals set by the central managers and those established by department managers. Furthermore, in situations where low or no budget turbulence is present, the budgeting process of a public sector organization is likely incrementalism-based.…”