Good Governance, Performance Based Budgeting and SKPD Budget Quality SKPD (The Case of A Structural Model Approach)

https://doi.org/10.22146/jkap.23080

Devie Octariani(1*), Akram Akram(2), Animah Animah(3)

(1) Local Government of Sumbawa District
(2) Faculty of Economic and Business, Universitas Mataram
(3) Faculty of Economic and Business, Universitas Mataram
(*) Corresponding Author

Abstract


The aims of this study are to examine and analyze the influence of implementing good governance and performance based budgeting on the quality of budgets of local government offices (SKPD). This research used analytical techniques that included  Partial Least Square (smartPLS) 3.0, while goal setting theory was used in o explaining  the phenomenon of budget qualities.  The population of the study was all  SKPDs in  Sumbawa Regency.  Meanwhile, 94 respondents, who were selected using purposive sampling method served as respondents. The inclusion of SKPD was conditional on it having been examined for compliance with service quality considerations by   Ombudsman in 2015.   Data was collected using the questionnaire technique. The results of this study showed that the implementation of good governance and performance based budgeting through  district contributes to improvement in budget quality. The implications of this study is that local governments should implement principles of good governance and performance based budgeting they aim to improve the quality of public services they deliver.

 


Keywords


budget qualities; good governance; performance based budgeting

Full Text:

PDF


References

Carlitz, R. (2013). Improving transparency and accountability in the budget process: An assessment of recent initiatives. Development Policy Review, 31(S1), 49–67. https://doi.org/10.1111/dpr.12019

Dadang Solihin. (2007). Anggaran Berbasis Kinerja dalam Perencanaan dan Penganggaran Pembangunan. Bandung.

Egbide, B., & Godwyns Ade’ Egbude. (2012). Good Budgeting and Good Governance : a. The Public Administration and Social Policies Review, IV Year, N(2012), 49–59.

Ghozali, I., & Latan, H. (2015). Partial Least Squares, Konsep Teknik dan Aplikasi, Menggunakan Program SmartPLS 3.0 untuk Penelitian Empiris. In edisi 2. Semarang: Badan Penerbit Universitas Diponogoro.

Gibson, J. L., Ivancevich, J. M., & James H. Donnelly Jr. (2006). Organisasi : Perilaku, Struktur, Proses. In Jilid 2 (p. 256). Jakarta: Binarupa Aksara.

Gómez, J., & Willoughby, K. (2008). Performance informed budgeting in US State governments. Presupuesto Y Gasto Público, 51, 287–303. Retrieved from http://www.ief.es/documentos/recursos/publicaciones/revistas/presu_gasto_publico/51_GomezWilloughby.pdf

Handayani, B. D. (2009). Pengaruh Reformasi Penyusunan Anggaran terhadap Kualitas APBD Kota Semarang. Jurnal Dinamika Akuntansi, 1(1), 31–40.

Hill, H., & Andrews, M. (2005). Reforming Budget ritual and Budget practice: The Case of Performance Management Implementation in Virginia. International Journal of Public Administration, 28(3/4), 255–272. https://doi.org/10.1081/PAD-200047319

Izzettin Kenis. (1979). Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review, 54(4), 707–721.

Kaufmann, D., & Kraay, A. (2008). Governance Indicators: Where Are We, Where Should We Be Going? The World Bank Research Observer, 23(1), 1–30.

Klase, K. A., & Dougherty, M. J. (2008). the Impact of Performance Budgeting on State Budget Outcomes. Journal of Public Budgeting, Accounting & Financial Management, 20(3), 277–298. Retrieved from http://search.proquest.com/docview/205062847?accountid=49069

Latief, M. S. (2010). Menguatnya Aspirasi Good Governance di Desa: Pembelajaran dari Protes Pilkades. Jurnal Kebijakan Dan Administrasi Publik UGM, 15(1).

Locke, E. A., & Latham, G. P. (2006). New Directions in Goal-Setting Theory, 15(5), 265–268.

Lucyanda, J., & Sari, M. P. (2009). Reformasi Penyusunan Anggaran dan Kualitas APBD. Jurnal Dinamika Akuntansi, 1(2), 76–85.

Maisarah, S. F. (2014). Pengaruh Akuntabilitas Publik, Partisipasi Masyarakat, Transparansi Publik, dan APBD Berbasis Kinerja terhadap Kualitas Anggaran Pendapatan dan Belanja Daerah (APBD) di Kota Banda Aceh. Etd.unsyiah.ac.id.

Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.

Nawawi, J. (2012). Membangun Kepercayaan Dalam Mewujudkan Good Governance. Jurnal Ilmiah Ilmu Pemerintahan, 1(3), 19–29.

Ombudsman. (2016). Ringkasan Hasil Penelitian Kepatuhan Pemerintah Pusat dan Pemerintah Daerah terhadap Standar Pelayanan Publik Sesuai UU No. 25 Tahun 2009 tentang Pelayanan Publik. Mataram: Ombudsman Perwakilan NTB.

Puttri, D. (2014). Pengaruh Kompetensi dan Motivasi terhadap Kualitas Anggaran dengan Regulasi sebagai Variabel Moderasi pada Pemerintah Daerah Kota Padang. Universitas Andalas, 1–33. Retrieved from www.repository.unand.ac.id/20716

Republik Indonesia. (2003). Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara.

Republik Indonesia. (2005). Peraturan Pemerintah Republik Indonesia Nomor 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah.

Republik Indonesia. (2006). Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah.

Rofikoh, N. (2006). Mewujudkan Good Local Governance melalui Transparansi dan Akuntabilitas Anggaran Publik. Jurnal Kebijakan Dan Administrasi Publik UGM, 10 Nomor 1(1), 51–64.

Sari, D. (2013). Pengaruh Sistem Pengendalian Intern Pemerintah, Implementasi Standar Akuntansi Pemerintahan, Penyelesaian Temuan Audit Terhadap Penerapan Prinsip-Prinsip Tata Kelola Pemerintahan yang Baik (Penelitian Pada Pemerintah Daerah Di Provinsi Jawa Barat Dan Bant. In SNA XVI Manado (pp. 1007–1061). Manado.

Srithongrung, A. (2009). The Effects of Results-Oriented Budgeting on Government Spending Patterns in Thailand, 10(1), 59–89.

Sumbawa, P. K. (2016). Laporan Kinerja Instansi Pemerintah (LKjIP) Tahun 2015. Sumbawa.

Tayib, M., & Hussin, M. R. A. (2005). Good Budgeting Practices in Malaysian Public Universities. Journal of Finance and Management in Public Services, 3(1), 41–51.

Verasvera, F. A. (2016). Pemerintah Daerah ( Studi Kasus Pada Dinas Sosial Provinsi Jawa Barat ). Jurnal Manajemen, 15(2), 137–162.

Vian, T., & Bicknell, W. J. (2013). Good governance and budget reform in Lesotho Public Hospitals: Performance, root causes and reality. Health Policy and Planning, 29(6), 673–684. https://doi.org/10.1093/heapol/czs121

www.gaungntb.com. (2014). Masyarakat Kecewa Berat Usulan Musrenbang Tak Pernah Direalisasikan. Retrieved January 11, 2016, from www.gaungntb.com/2014/02



DOI: https://doi.org/10.22146/jkap.23080

Article Metrics

Abstract views : 2978 | views : 1659

Refbacks

  • There are currently no refbacks.




Copyright (c) 2017 JKAP (Jurnal Kebijakan dan Administrasi Publik)

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Copyright of JKAP (Jurnal Kebijakan dan Administrasi Publik) ISSN 0852-9213 (print), ISSN 2477-4693 (online)

Gedung MAP FISIPOL UGM, Kampus FISIPOL UGM Unit II

Jl. Prof. Dr. Sardjito, Sekip, Yogyakarta, 55281,

Phone: 0274-563825

Fax: 0274-589655
Email: igpa@ugm.ac.id