EFISIENSI DAN EFEKTIVITAS ANGGARAN UNTUK DUKUNGAN UMKM MELALUI BELANJA PEMERINTAH PUSAT DAN TRANSFER KE DAERAH
DOI:
https://doi.org/10.33827/akurasi2023.vol5.iss1.art201Keywords:
Central Government Spending, Descriptive Data Analysis, efficiency and effectiveness, MSME, Transfers To The RegionsAbstract
Micro, Small and Medium Enterprises (MSME) have an important role in the national economy, however there are still many problems they face, including weak business management capabilities, limited quality of human resources (HR), and weak access to financial institutions. To overcome these problems, the Government provides enormous support for MSME, both fiscal and non-fiscal. There is no research that has analyzed the efficiency and effectiveness of the budget for MSMEs originating from Central Government spending and Transfers to the Regions. Therefore, this study aims to determine the efficiency and effectiveness of MSME budget support by Central Government spending and Transfers to the Regions. The method used is a literature study and descriptive analysis with secondary data. The results of the analysis of budget efficiency for MSME originating from Ministries/Government Agencies has a value of -0.84. The efficiency value of the MSME support budget is the Business Climate. While the value of the least efficiency is in the field of industrial technology. The results of the analysis of budget effectiveness for MSME originating from Ministries/Government Agencies have a value that is quite effective and the best problem areas for MSMEs are infrastructure. While the least effective field is industrial technology.
References
Abidin, M.(2015). Kebijakan Fiskal dan Peningkatan Peran Ekonomi UMKM. Kemenkeu Republik Indonesia.
Adiningsih, S., (2001), Regulasi dalam Revitalisasi Usaha Kecil dan Menengah di Indonesia. Jakarta: Fakultas Ekonomi. Unikom
Ariawati, Ria Ratna. (2004). Usaha Kecil dan Kesempatan Kerja. Jakarta: Fakultas Ekonomi. Unikom
Baker, T. H., & Judge, K. (2020). How to help small businesses survive COVID-19. Columbia Law and Economics Working Paper, 620.
Direktorat Jenderal Anggaran.(2022). Peraturan Direktur Jenderal Anggaran Nomor PER-6/AG/2022 tentang Petunjuk Penyusunan dan Penelaahan RKAKL dan Pengesahan DIPA. Jakarta: Direktorat Jenderal Anggaran.
Direktorat Anggaran Bidang Perekonomian dan Kemaritiman. (2021). Kajian Tinjauan Keberlanjutan Program Bantuan Pemerintah Bagi Pelaku Usaha Mikro (BPUM) Dari Program Pemulihan Ekonomi Nasional (PEN) Menjadi Program Reguler Pada Kementerian Koperasi Dan UKM. Jakarta: Ditjen Anggaran.
Kementerian Keuangan.(2022). Peraturan Menteri Keuangan Nomor 22/PMK.02/2021 tentang Pengukuran dan Evaluasi Kinerjaanggaran Atas Pelaksanaan RKAKL.Jakarta: Kementerian Keuangan.
Mardiasmo. 2018. Perpajakan Edisi Terbaru 2018. CV. Andi Offset. Yogyakarta.
Murdani, dan Ade Suherlan. (2014). Analisis Efektivitas Dan Efisiensi Penyerapan Anggaran Pendidikan Dan Kesehatan Dalam Apbd Kabupaten Aceh Besar Pada Periode 2008-2012. Universitas Islam Negeri Syarif Hidayatullah Jakarta: Jurnal Ilmu Ekonomi, Vol 3, No.2.
Robinson, Marc and D. Last. (2009). A Basic Model of Performance-Based Budgeting. Technical Notes and Manuals. International Monetary Fund. Washington
Sari, Dwi Novita, Sri Mintarti, Salmah Pattisahusiwa. (2018). Analisis efektivitas dan efisiensi pelaksanaan anggaran belanja. Universitas Mulawarman: Jurnal Ekonomi dan Manajemen, Vol 15, No.1.
Sugiyono. 2010. Metode Penelitian Pendekatan Kuantitaf, Kualitatif, dan R&D. Bandung: Alfabeta.
Zunaidi, A., & Santoso, K. (2021). Penerapan Logic Model Dan Penganggaran Berbasis Kinerja Dalam Peraturan Penganggaran. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 6(3), 195-210.
