Meningkatkan Kualitas Penganggaran Sektor Publik: Scoping Review
DOI:
https://doi.org/10.33827/akurasi2025.vol7.iss1.art260Keywords:
Kualitas Penganggaran, Sektor Publik, Scoping ReviewAbstract
Pada organisasi sektor publik, penganggaran memiliki peran yang sangat penting. Meskipun penganggaran sangat penting dalam proses manajemen, namun banyak organisasi yang tidak dapat mengimplementasikan perencanaan dan proses pengendalian anggaran yang tepat. Banyaknya kesalahan pelaksanaan kegiatan, defisit anggaran dan terbatasnya keuangan dapat menghambat organisasi untuk maju, sehingga menyusun anggaran untuk seluruh kegiatan sangat penting untuk suksesnya strategi organisasi. Penganggaran merupakan salah satu area yang perlu upaya peningkatan berkelanjutan. Tujuan dari penelitian ini adalah untuk mengetahui strategi yang dapat diterapkan untuk meningkatkan kualitas penganggaran/anggaran. Artikel diperoleh dari database Scopus, Science Direct, Emerald dan Google Schoolar dengan kata kunci pencarian "Enhancing" OR "Improve" AND "budgeting quality" AND "Public Sector". Kerangka penelitian yang digunakan mempedomani kerangka Arksey & O’Malley yang mengacu pada panduan Preferred Reporting Items for Systematic Review and Meta-Analysis extension for Scoping Review (PRISMA-ScR) flowchart. Hasil dari scoping review menunjukkan bahwa faktor yang dapat meningkatkan kualitas anggaran pada sektor publik adalah meningkatkan partisipasi publik, implementasi good governance, menjaga komitmen organisasional pegawai, peningkatan kompetensi melalui pendidikan dan pengalaman dan peran aktif parlemen.
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