Peran Beyond Budgeting Entry Scan Untuk Mengatasi Permasalahan Penganggaran Sektor Publik

Abstract

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.

Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo

“…This study uses a single case study approach where it focuses on one phenomenon. Case study is the right method to answer certain phenomena or research problems deeply (Biswan & Widianto, 2019). This study uses case study to explore deeper research phenomena, as well as add insight into the occurrence of these phenomena.…”

“…A research by Kang & He (2018) stated that environmental management strategy is a company's effort to achieve performance with special abilities in obtaining and allocating resources that depend on environmental orientation and innovation capability. A research by Cater, Prasnikar, & Cater (2009) found that most of companies are environmentally responsible because of the personal commitment from the top management. Furthermore, it also reveals that public concern is a least important motive in implementing environmental management strategy, for the consumer's demands for the level of environmental friendliness is considered insufficient to be the main motives in practicing environmental strategy.…”

Kesiapan Adaptasi Metode Beyond Budgeting Sebagai Upaya Pembaharuan Kinerja Manajemen

“…Tindakan yang dapat dilakukan adalah dengan memahami secara benar karakter bisnis, lingkungan dan personil yang dimiliki oleh suatu industri. Sejumlah upaya dilakukannya untuk perbaikan kinerja manajemen telah dijelaskan pada beberapa studi sebelumnya yaitu (Holtkamp, 2022;Kaharti, 2021;Nguyen dkk., 2018;Sandalgaard & Bukh, 2013;Batt, dkk., 2021;Biswan & Widianto, 2019).…”

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Standardization of Technical Specifications and Budget of Charter Rate in Indonesian Oil & Gas Upstream Operation Support Vessel

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