Analisis Implementasi Penyusunan Anggaran Berbasis Kinerja Di Lingkungan Sekretariat Jenderal Kemdiknas = Analysis of implementation of performance-based budgeting within the general secretary of ministry of national education
| Main Authors: | Anang Ristanto, author, Add author: Waluyo Iman Isworo, examiner, Add author: Roy Valiant Salomo, supervisor, Add author: Machfud Sidik, examiner, Add author: Heri Fathurahman, examiner |
|---|---|
| Format: | Masters Thesis |
| Terbitan: |
, 2011
|
| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=20289671 |
| ctrlnum |
20289671 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><type>Thesis:Masters</type><title>Analisis Implementasi Penyusunan Anggaran Berbasis Kinerja Di Lingkungan Sekretariat Jenderal Kemdiknas = Analysis of implementation of performance-based budgeting within the general secretary of ministry of national education</title><creator>Anang Ristanto, author</creator><creator>Add author: Waluyo Iman Isworo, examiner</creator><creator>Add author: Roy Valiant Salomo, supervisor</creator><creator>Add author: Machfud Sidik, examiner</creator><creator>Add author: Heri Fathurahman, examiner</creator><publisher/><date>2011</date><subject>Performance-based budgeting</subject><description>[<b>ABSTRAK</b><br>
Penelitian ini membahas implementasi penyusunan anggaran
berbasis kinerja di lingkungan Sekretariat Jenderal Kemdiknas sesuai
dengan kebijakan yang berlaku di Indonesia, dengan tujuan untuk memahami
implementasi penyusunan anggaran berbasis kinerja yang telah di
terapkan. Materi penelitian ini adalah implementasi penyusunan anggaran
berbasis kinerja. Disamping itu penelitian ini juga mendeskripsikan penghambat
dalam proses penyusunan anggaran berbasis kinerja.
Pendekatan dan teknik yang digunakan adalah analisa kualitatif, data
diperoleh dengan setting alamiah. Teknik pengumpulan data dilakukan dengan
observasi, wawancara dan studi dokumentasi. Hasil pengumpulan data dianalisis
denganmetode kualitatif menggunakan paradigma deskriptif. Pendekatan
positivisme digunakan untuk mendiskripsikan pemahaman yang mendalam
tentang proses penyusunan anggaran berbasis kinerja di lingkungan Sekretariat
Jenderal Kemdiknas.
Temuan dari penelitian ini menunjukkan bahwa secara umum
implementasi penyusunan anggaran berbasis kinerja yang ideal belum tercapai,
meskipun telah didukung adanya kebijakan-kebijakan yang terkait dalam
penyusunan anggaran berbasis kinerja. Ada beberapa penghambat dalam
penyusunan anggaran berbasis kinerja antara lain: adanya beberapa intervensi
pengalokasian anggaran dalam pembahasan anggaran oleh Komisi X DPR-RI,
indikator kinerja belum sepenuhnya sepenuhnya fokus pada aspek-aspek kinerja
atau belum mencerminkan core bisnis organisasi, siklus prosedur operasional
standar perencanaan dan penganggaran jadwal pelaksanaannya tidak dapat berjalan
sesuai dengan ditetapkan, penerapan sistem anggaran yang lebih fleksibel belum
dapat terlaksana.
<hr>
<b>ABSTRACT</b><br>
This research discusses the implementation of performance-based
budgeting within the General Secretary of Ministry of National Education in
accordance with the policies in force in Indonesia, with the aim to understand the
implementation of performance-based budgeting has been applied. The substance
of this research is to implement the performance based budget arrangement.
Beside of that, this research is also conducted to describe obstacles in
performance based budget arrangement process.
The approach and technique used in this research is qualitative analysis,
while data are acquired by ?Nature Setting?. Data collection result is analyzed
using descriptive paradigm with qualitative method. Phenomenology approach is
used to describe further understanding about the performance based budget
arrangement process at General Secretary of Ministry of National Education.
Although there are policies related to the performance based budget
arrangement, the research findings Indicate that ideal performance based budget
arrangement has not reached yet. There are still some obstacles in arranging
performance based budget, for example: there are some interventions of budget
allocations in budget discussion phase which is discussed by DPR RI Tenth
Commission, performance indicators have not been fully focus on those aspects of
performance or did not reflect the organization's core business, the cycle of
standard operating procedures of planning and budgeting implementation
schedule cannot be run in accordance with established, the application of a more
flexible budget system cannot be done., This research discusses the implementation of performance-based
budgeting within the General Secretary of Ministry of National Education in
accordance with the policies in force in Indonesia, with the aim to understand the
implementation of performance-based budgeting has been applied. The substance
of this research is to implement the performance based budget arrangement.
Beside of that, this research is also conducted to describe obstacles in
performance based budget arrangement process.
The approach and technique used in this research is qualitative analysis,
while data are acquired by ?Nature Setting?. Data collection result is analyzed
using descriptive paradigm with qualitative method. Phenomenology approach is
used to describe further understanding about the performance based budget
arrangement process at General Secretary of Ministry of National Education.
Although there are policies related to the performance based budget
arrangement, the research findings Indicate that ideal performance based budget
arrangement has not reached yet. There are still some obstacles in arranging
performance based budget, for example: there are some interventions of budget
allocations in budget discussion phase which is discussed by DPR RI Tenth
Commission, performance indicators have not been fully focus on those aspects of
performance or did not reflect the organization's core business, the cycle of
standard operating procedures of planning and budgeting implementation
schedule cannot be run in accordance with established, the application of a more
flexible budget system cannot be done.]</description><identifier>https://lib.ui.ac.id/detail?id=20289671</identifier><recordID>20289671</recordID></dc>
|
| format |
Thesis:Masters Thesis Thesis:Thesis |
| author |
Anang Ristanto, author Add author: Waluyo Iman Isworo, examiner Add author: Roy Valiant Salomo, supervisor Add author: Machfud Sidik, examiner Add author: Heri Fathurahman, examiner |
| title |
Analisis Implementasi Penyusunan Anggaran Berbasis Kinerja Di Lingkungan Sekretariat Jenderal Kemdiknas = Analysis of implementation of performance-based budgeting within the general secretary of ministry of national education |
| publishDate |
2011 |
| topic |
Performance-based budgeting |
| url |
https://lib.ui.ac.id/detail?id=20289671 |
| contents |
[<b>ABSTRAK</b><br>
Penelitian ini membahas implementasi penyusunan anggaran
berbasis kinerja di lingkungan Sekretariat Jenderal Kemdiknas sesuai
dengan kebijakan yang berlaku di Indonesia, dengan tujuan untuk memahami
implementasi penyusunan anggaran berbasis kinerja yang telah di
terapkan. Materi penelitian ini adalah implementasi penyusunan anggaran
berbasis kinerja. Disamping itu penelitian ini juga mendeskripsikan penghambat
dalam proses penyusunan anggaran berbasis kinerja.
Pendekatan dan teknik yang digunakan adalah analisa kualitatif, data
diperoleh dengan setting alamiah. Teknik pengumpulan data dilakukan dengan
observasi, wawancara dan studi dokumentasi. Hasil pengumpulan data dianalisis
denganmetode kualitatif menggunakan paradigma deskriptif. Pendekatan
positivisme digunakan untuk mendiskripsikan pemahaman yang mendalam
tentang proses penyusunan anggaran berbasis kinerja di lingkungan Sekretariat
Jenderal Kemdiknas.
Temuan dari penelitian ini menunjukkan bahwa secara umum
implementasi penyusunan anggaran berbasis kinerja yang ideal belum tercapai,
meskipun telah didukung adanya kebijakan-kebijakan yang terkait dalam
penyusunan anggaran berbasis kinerja. Ada beberapa penghambat dalam
penyusunan anggaran berbasis kinerja antara lain: adanya beberapa intervensi
pengalokasian anggaran dalam pembahasan anggaran oleh Komisi X DPR-RI,
indikator kinerja belum sepenuhnya sepenuhnya fokus pada aspek-aspek kinerja
atau belum mencerminkan core bisnis organisasi, siklus prosedur operasional
standar perencanaan dan penganggaran jadwal pelaksanaannya tidak dapat berjalan
sesuai dengan ditetapkan, penerapan sistem anggaran yang lebih fleksibel belum
dapat terlaksana.
<hr>
<b>ABSTRACT</b><br>
This research discusses the implementation of performance-based
budgeting within the General Secretary of Ministry of National Education in
accordance with the policies in force in Indonesia, with the aim to understand the
implementation of performance-based budgeting has been applied. The substance
of this research is to implement the performance based budget arrangement.
Beside of that, this research is also conducted to describe obstacles in
performance based budget arrangement process.
The approach and technique used in this research is qualitative analysis,
while data are acquired by ?Nature Setting?. Data collection result is analyzed
using descriptive paradigm with qualitative method. Phenomenology approach is
used to describe further understanding about the performance based budget
arrangement process at General Secretary of Ministry of National Education.
Although there are policies related to the performance based budget
arrangement, the research findings Indicate that ideal performance based budget
arrangement has not reached yet. There are still some obstacles in arranging
performance based budget, for example: there are some interventions of budget
allocations in budget discussion phase which is discussed by DPR RI Tenth
Commission, performance indicators have not been fully focus on those aspects of
performance or did not reflect the organization's core business, the cycle of
standard operating procedures of planning and budgeting implementation
schedule cannot be run in accordance with established, the application of a more
flexible budget system cannot be done., This research discusses the implementation of performance-based
budgeting within the General Secretary of Ministry of National Education in
accordance with the policies in force in Indonesia, with the aim to understand the
implementation of performance-based budgeting has been applied. The substance
of this research is to implement the performance based budget arrangement.
Beside of that, this research is also conducted to describe obstacles in
performance based budget arrangement process.
The approach and technique used in this research is qualitative analysis,
while data are acquired by ?Nature Setting?. Data collection result is analyzed
using descriptive paradigm with qualitative method. Phenomenology approach is
used to describe further understanding about the performance based budget
arrangement process at General Secretary of Ministry of National Education.
Although there are policies related to the performance based budget
arrangement, the research findings Indicate that ideal performance based budget
arrangement has not reached yet. There are still some obstacles in arranging
performance based budget, for example: there are some interventions of budget
allocations in budget discussion phase which is discussed by DPR RI Tenth
Commission, performance indicators have not been fully focus on those aspects of
performance or did not reflect the organization's core business, the cycle of
standard operating procedures of planning and budgeting implementation
schedule cannot be run in accordance with established, the application of a more
flexible budget system cannot be done.] |
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