Texts

Penyusunan Informasi Kinerja dalam Perencanaan dan Penganggaran dengan Pendekatan Logic Model : Studi pada Biro Umum Sekretariat Daerah Provinsi Kalimantan Utara

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Summary

This research is motivated by the existence of a government policy of the Republic of Indonesia related to efforts to improve the quality of planning and budgeting through the full implementation of performance-based budgeting in the preparation of the Budget Work Plan and the sharpening of performance information using the Logic Model approach. The policy of using the Logic Model approach in the preparation of performance information began in 2021 on the basis of the Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia Number 89 of 2021 concerning Performance Tiering of Government Agencies. The new paradigm used aims to produce an outcome-oriented planning and budgeting system. This means that every resource used to carry out activities is primarily focused on achieving the expected results (outcomes). Although the policy has been implemented in the Biro Umum of the Sekretariat Daerah of North Kalimantan Province, the quality of planning and budgeting has not been as expected. The high intensity of proposals for budget shifts and applications for Reimbursement of Supplies, indicates that the quality of preparing performance information in the Biro Umum still requires improvement. This research aims to describe and analyze the process of preparing performance information, evaluate the preparation of performance information, and identify factors that support and inhibit the preparation of performance information in planning and budgeting using the Logic Model approach at the Biro Umum of the Sekretariat Daerah of North Kalimantan Province.

The theory applied in this research is the stages of building the logic model proposed by McLaughlin and Jordan (2015) to analyze the data obtained in the preparation of performance information in planning and budgeting at the Biro Umum of the Sekretariat Daerah of North Kalimantan Province. The stages of building a logic model consist of collecting relevant information, defining the problem and its context, defining performance elements in a table, describing the logic model, and verifying program logic with stakeholders.
This research employs a qualitative approach and adopts a case study research design. Data collection techniques involve conducting observations, interviews, and documentation. The research instruments utilized in this study include the researcher, interview guidelines, supporting devices and field notes. Data analysis follows the data analysis model according to Creswell (2014).

The results showed that the process of preparing planning and budgeting performance information in the Biro Umum of the Sekretariat Daerah of North Kalimantan Province has carried out some of the stages in the development of the Logic Model, namely collecting relevant information, defining the problem and its context, and defining performance elements in a table. Although the involvement of optimal optimal,stakeholders in the third stage is less than optimal. There are stages that are not and have not been carried out, namely the stage of describing the model and the stage of verifying the program logic with stakeholders. Second, evaluation of the preparing performance information in planning and budgeting with the Logic Model approach in the Biro Umum is an evaluation of budget performance in the implementation aspect because it includes output achievements and budget absorption. Apart from that, there are several differences between the regulations governing and the stage theory of building Logic Model used. The results of the preparation of performance information in planning and budgeting at the Biro Umum aren’t of good quality, and performance indicators are still output-oriented, not outcome-oriented. Third, there are several supporting factors that can be used to strengthen or improve the quality of the preparation of planning and budgeting performance information using the availability and logic model approach in the Biro Umum, namely the existence of binding external regulations, availability of data and information, adequate facilities and infrastructure, adequate budget availability, and centralized stakeholders. In addition, there are also factors that have become obstacles that need to be anticipated and found a way out, namely the absence of standard operating procedures, inadequate quantity and quality of planners, ineffective involvement of key stakeholders, ineffective performance evaluation, and lack of leadership commitment.

The recommendation of this research is that in order to produce good quality planning and budgeting related to the preparation of performance information, a real commitment from the leadership is needed to actively support the use of the Logic Model approach, namely ensuring the involvement of all elements of the General Bureau in the preparation of performance information by forming a work team consisting of representatives of relevant stakeholders, compiling work guidelines in the form of Standard Operating Procedures (SOP), increasing the knowledge and skills of budget planning analysts, making performance evaluation a feedback mechanism, implementing a reward and punishment system, and the stages of describing the Logic Model and the stages of verifying the program logic with stakeholders need to be followed up, not just limited to defining performance elements in a table

Planning, Budgeting, Performance Information, Logic Model

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Ketersediaan

2024249

TES 338,95 ROS p 2024 K1

Fadel Muhammad Resource Center (Ilmu Sosial)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

TES 338,95 ROS p 2024 K1

Penerbit

Malang : Program Magister Adminstrasi Publik Fakultas Ilmu Administasi Universitas Brawijaya., 2024

Deskripsi Fisik

xxi, 241 Halaman ; Ilus : 29,5 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

338,95

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Budgeting
Planning
Tesis / Thesis
Performance Information
Logic Model

Info Detail Spesifik

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Pernyataan Tanggungjawab

Siti Rosidah

Versi lain/terkait

Lampiran Berkas

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