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

Abstract

Abstract. This study aimed to: 1) investigate and analyze the implementation of performance-based budgeting system in the Regional Secretariat of Wakatobi District: 2) analyze the organizational effectiveness in the Regional Secretariat of Wakatobi District. Object of the study was the Regional Secretariat of Wakatobi District. Population of the study was all staff at the Regional Secretariat of Wakatobi regency. Informants are determined through purposive sampling method using the following criteria: 1) knowing about the policy of involvement in performance of performance-based budgeting; 2) knowing about the policy of performance-based budgeting; 3) directly involved in the implementation of performance-based budgeting. Data were collected using interview and documentation methods. Data from the research were analyzed descriptively and qualitatively. Results infected that: 1) the application of performance-based budgeting in the Regional Secretariat of Wakatobi District has been done in consistently in accordance with the central government's rules and the Ministry of Finance's regulation, which encompasses everything from determining vision and mission, determining programs and activities , Formulating performance indicators, determining cost standards, activity spending, and making reports; 2) the performance achievement in the Regional Secretariat of Wakatobi District has been very effective.

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

“…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.…”

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

“…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.…”

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

“…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).…”

“…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).…”