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- W2891707064 abstract "ABSTRACTPerformance-based budgeting is a system of planning, budgeting and evaluation that emphasizes the linkage between budget and desired outcomes. Budgeting with this performance approach is structured with output orientation. The performance achievements of the Ministry of Finance in 2015 on the implementation of the Ministry/Institution Budget Work Plan (RKA-K/L) only reached 91.24 percent.The accuracy of budget planning on the performance achievement of State Budget implementation at Directorate General of Budget in 2015 was 90.20 percent. Therefore, it is necessary to further improve the implementation of the performance-based budget formulation. Based on these conditions, the objective of this research is to formulate strategies in improving the implementation of performance-based budget at Directorate General of Budget. In the initial phase of this activity, the implementation of performance-based budgeting was measured. Following this, the factors in the implementation of performance-based budgeting were analyzed, and lastly, alternative strategies in an effort to improve the implementation of performance-based budgeting were formulated. In order to achieve these objectives, the methods used were (1) Likert scale to measure the implementation of performance-based budgeting; (2) IFE and EFE analyses were conducted to measure internal and external factors that are keys in performance-based budgeting, and (3) SWOT and QSPM analyses were carried out to formulate alternatives and determine key priority strategies.Keywords: Performance-based Budgeting, Rating Scale, IFE, EFE, SWOT and QSPMABSTRAK Anggaran berbasis kinerja merupakan sistem perencanaan, penganggaran dan evaluasi yang menekankan pada keterkaitan antara anggaran dengan hasil yang diinginkan. Penganggaran dengan pendekatan kinerja ini disusun dengan orientasi output. Capaian Kinerja Kementerian Keuangan tahun 2015 atas pelaksanaan Rencana Kerja Anggaran Kementerian/Lembaga (RKA-K/L) hanya sebesar 91,24 persen. Akurasi perencanaan anggaran atas capaian kinerja pelaksanaan APBN pada Direktorat Jenderal Anggaran tahun 2015 sebesar 90,20 persen, Oleh karena itu perlu lebih ditingkatkan implementasi dalam menyusun anggaran berbasis kinerja. Berdasarkan pada kondisi tersebut, maka tujuan dilaksanakannya penelitian ini adalah untuk merumuskan strategi peningkatan implementasi anggaran berbasis kinerja pada Direktorat Jenderal Anggaran. Tahap awal dari kegiatan ini adalah mengukur implementasi anggaran berbasis kinerja. Selanjutnya dilakukan analisis faktor-faktor dalam implementasi anggaran berbasis kinerja, serta terakhir memformulasikan alternatif strategi dalam upaya peningkatan implementasi anggaran berbasis kinerja. Dalam rangka mencapai tujuan tersebut, metode yang digunakan yaitu (1) skala likert untuk mengukur implementasi anggaran berbasis kinerja; (2) analisis IFE dan EFE untuk mengukur faktor-faktor internal dan eksternal yang menjadi kunci dalam implementasi anggaran berbasis kinerja, dan (3) analisis SWOT dan QSPM untuk merumuskan alternatif dan menentukan strategi prioritas utama.Kata kunci : Penganggaran Berbasis Kinerja, Rating Scale, IFE, EFE, SWOT dan QSPM" @default.
- W2891707064 created "2018-09-27" @default.
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- W2891707064 date "2018-06-10" @default.
- W2891707064 modified "2023-09-27" @default.
- W2891707064 title "STRATEGI PENINGKATAN IMPLEMENTASI ANGGARAN BERBASIS KINERJA PADA DITJEN ANGGARAN KEMENTERIAN KEUANGAN" @default.
- W2891707064 doi "https://doi.org/10.29244/jurnal_mpd.v10i1.22703" @default.
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