https://anggaran.e-journal.id/akurasi/issue/feed Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 2020-08-08T16:17:02+00:00 Journal Manager DJA akurasi@kemenkeu.go.id Open Journal Systems <p>Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)</p> https://anggaran.e-journal.id/akurasi/article/view/61 Effectiveness of Performance Based Contracts in Managing Road Maintenance 2020-08-08T16:17:02+00:00 Mochamad Faisal Syarifuddin Faisal Syarifuddin fsyarifuddin@gmail.com Sutarsono, - - sutarsonosukardi@yahoo.co.id Sriyono - - bocah.gunung@gmail.com Berghans - - berghanstobing@gmail.com <p><em>Budget limitations require the need for a special strategy in maintaining national roads. The main problem with Indonesia’s road maintenance is the fact that the functional and structural conditions of the roads are damaged before their design life. The damage is caused by several factors, including (1) inadequate planning and design, (2) errors during construction, (3) lack of supervision of vehicle loads during road operations and (4) inaccurate road maintenance strategies. This study uses the Qualitative Analysis method. This study outlines the benefits of implementing a Performance Based Contract (PBC) in handling road maintenance. The data used are primary data obtained from interviews and direct observations. The secondary data obtained by literacy studies from the literature, planning documents and budgeting. Data analysis was performed by comparing the implementation of a performance-based contract system (PBC) with a conventional system. The results of the study concluded that the PBC pilot project in handling road maintenance was far more efficient and effective. If PBC is to be implemented broadly, it is recommended to prepare regulations that can reduce obstacles in its implementation</em>.</p> 2020-06-30T00:00:00+00:00 ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/68 Evaluation of The Implementation of The Cost Structural Standard Policy 2020-08-08T16:17:01+00:00 Jauhar Rafid Yulianto jauhar_ry@kemenkeu.go.id Niken Ajeng Lestari niken3010@gmail.com Hartanto Hartanto kangharat@gmail.com Andrie Mulya Febrianto andriegrage@gmail.com <p><em>In order to realize an effective and efficient budgeting, a Standard Cost Structure (SSB) policy was prepared, namely by applying a supporting cost percentage for non-regulatory service output of 45%. The study analyzes how SSB policy is implemented within the Ministry of Finance, identifies the problems that occur, and provide solutions for each of these problems. The results of the study show that there is no satker in the Ministry of Finance that uses an exact amount of 45% for supporting costs in the output of its non-regulatory services. The study identifies two underlying problems. First, according to the respondents, the concept of main and supporting cost is clear and well-defined but difficult to implement. The second problem is that the RKA-KL is yet to be able to smoothly facilitate the selection of the main and supporting costs</em><em>. </em></p> 2020-06-30T02:35:37+00:00 ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/57 Measurement of Ministry/Institution Budget Performance Efficiency Using Data Envelopment Analysis (DEA) 2020-08-08T16:17:00+00:00 shiddiq ardhi irawan shiddiq.irawan@kemenkeu.go.id <p>Efficiency is one of the tools used by the Government to measure the success of an activity. Based on PMK Number 214/ PMK.02/2017 it is regulated regarding the measurement and Evaluation of Budget Performance for the implementation of Work Plans and Ministries/Institutions Budgets. To measure budget performance achievement based on aspects of implementation 4 (four) variables i.e. budget absorption, output achievements, efficiency, and consistency of budget absorption towards planning, are used. This study aims to measure the efficiency level of Ministries/Institutions budget performance using Data Envelopment Analysis (DEA). However, the variables used are not only based on measurement aspects of implementation according to PMK Number 214/PMK.02/2017 but also the number of satker (satuan Kerja). The approach used in the DEA model is Constant Return to Scale (CRS) model and Variable Return to Scale (VRS) model. This study uses the DEA model approach by comparing the results of the CRS model with VRS model. Based on DEA results, the number of Ministries/Institutions that have efficient scores is less than the number of Ministries/Institutions with inefficient scores. In addition, based on the value of slacks in each Ministries/Institutions, the variables that need to be improved are the coordination among satkers in when they are recording their performance achievements in the SMART application. Other variables that also require improvements are the ministry/agency’s willingness to revise their Disbursement Plan (RPD) after each budget revision and the speed at which they spend their budget once DIPA is stipulated.</p> 2020-06-30T02:43:29+00:00 ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/63 Effectiveness of Allowance of Auditor Travel Cost 2020-08-08T16:16:58+00:00 mahfudin mahfudin afud.bageur@gmail.com Andrie Mulya Febrianto andriegrage@gmail.com <p><em>This study is lifted from the specific characteristics of official travel for the auditor compared to other official travel, so there is a need to determine the specificity of input cost standards. The purpose of this study is to look at the effectiveness of the policy of official travel costs especially allowance for auditors on the quality of performance and finance. The study was conducted with a qualitative approach. Respondents in this study were auditors from 4 inspectorate general units and 10 work units which were audited by the auditors (auditees). The results of this study indicate that the policy of official travel costs is still quite effective in supporting the implementation of supervision/ inspection. Supervision/inspection of auditors is also recognized to improve the quality of performance and financial auditees. It should be noted that the provision of an examination allowance in the same office location contrasts with the provision of performance allowances for auditors, although the allowance is one of the motivations for auditors to conduct audits at the head office.</em></p> 2020-06-30T02:51:30+00:00 ##submission.copyrightStatement## https://anggaran.e-journal.id/akurasi/article/view/64 Analysis of not Using the Multi-Year Contract Method in Directorate General of Islamic Education 2020-08-08T16:16:57+00:00 Edy Effendi mr.edyeffendi@gmail.com Achmad Zunaidi helmyzoen@gmail.com <p><em>The application of multi-year budgeting is the implementation of the medium-term expenditure framework approach. Furthermore, the multi-year budgeting is carried out through the procurement of goods and services called the Multi-Year Contract. Multi-year budgeting provides certainty for the continued funding of activities/projects. Although, an activity/project that naturally lasts more than one fiscal year but not all planners use multi-year budgeting. This study reveals the background behind the policy of not using the multi-year budgeting method by spending unit in the Directorate General of Islamic Education, Ministry of Religion. The method used in this study uses quantitative research using the Analytical Hierarchy Process (AHP) model. The results of the study indicate that the existence of laws and regulations regarding multi-year budgeting is the most important element as the main reason as the choice of multi-year budgeting compared with internal factors. The most important element of legislation is related to the absence or unclear rules. Meanwhile, the most important element of internal factors is the certainty of funding activities/projects.</em></p> 2020-06-30T03:02:14+00:00 ##submission.copyrightStatement##