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All Journal Al-Jami'ah: Journal of Islamic Studies Indonesian Journal of Disability Studies JURNAL ILMU PEMERINTAHAN Journal of Governance and Public Policy ARISTO JPPUMA: Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area Journal of Government and Civil Society Matra Pembaruan: Jurnal Inovasi Kebijakan Publik (Jurnal Ilmu Administrasi) Jurnal ASPIKOM Jurnal Surya Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Reformasi : Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Muara Ilmu Sosial, Humaniora, dan Seni PARIWISATA BUDAYA: JURNAL ILMIAH AGAMA DAN BUDAYA Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pemerintahan dan Kebijakan (JPK) Prosiding Seminar Nasional Program Pengabdian Masyarakat JOURNAL OF COMMUNITY SERVICES PUBLIC AFFAIRS PUSAKA: Journal of Tourism, Hospitality, Travel and Business Event Jurnal Ilmiah Administrasi Pemerintahan Daerah Indonesian Governance Journal (Kajian Politik-Pemerintahan) Journal of Community Engagement in Health Jurnal Kepariwisataan (JK)
Dyah Mutiarin
Universitas Muhammadiyah Yogyakarta
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Journal : REFORMASI

 1 
SPENDING REVIEW BERBASIS PERFORMANCE-BASED BUDGETING (PBB) TERHADAP APBD KABUPATEN SLEMAN TAHUN 2017-2018 Al Fauzi Rahmat; Fajar Rahmanto; Muchammad Iqbal Firmansyah; Dyah Mutiarin
REFORMASI Vol 10, No 2 (2020)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/rfr.v10i2.1676

Abstract

Artikel ini bertujuan untuk menganalisis sejauh mana spending review berbasis Performance-Based Budgeting (PBB) terhadap APBD Kabupaten Sleman tahun 2017-2018. Selanjutnya, artikel ini menggunakan metode kualitatif yaitu untuk mengidentifikasi dan menafsirkan sebuah konteks terkait spending review yang perlu di identifikasi secara mendalam. Kemudian, perolahan data dilakukan melalui studi kajian literature (online dan offline). Sebagaimana penggunaan teknik analisis data dalam penelitian ini dilakukan dengan tahapan kodifikasi data, penyajian data dan hasil data penelitian. Hasil penelitin ini menunjukan bahwa kondisi anggaran belanja daerah Pemerintah Kabupaten Sleman Tahun 2017 dan 2018 mengalami kenaikan, namun ditinjau pada sektor anggaran belanja pegawai Pemerintah Kabupaten Sleman mengalami penurunan. Selanjutnya hasil review alokasi yang dilakukan terhadap realisasi anggaran belanja daerah terjadi penghematan anggaran belanja dari tahun 2017 ke 2018. Kemudian, untuk review tolak ukur dan kinerja melalui layanan kesehatan dan pendidikan menunjukan adanya peningkatan angka indeks pembangunan manusia. Lebih lanjut, Analisis Deviasi Kebutuhan menunjukkan dalam dua tahun anggaran Pemerintah Kabupaten Sleman yakni tahun 2017 dan 2018 memiliki tingkat rata-rata deviasi kebutuhan dengan alokasi anggaran belanja daerah sebesar (11,85%).Abstract: This article aims to analyze the extent of spending based on Performance-Based Budgeting (PBB) based Regional Expenditure Budget (APBD) of Sleman Regency in 2017-2018. Furthermore, this article uses a qualitative method to identify and interpret a context related to spending review that needs to be identified in depth. Therefore, data processing through literature studies (online and offline). As the use of data analysis techniques in this study carried out with the stages of data codification, data presentation and results of research data. The results of this research indicate that condition of regional expenditure budgets of the Sleman Regency Government in 2017 and 2018 has increased, but in terms of expenditure budget sector the Sleman Regency Government employees have decreased. Furthermore, the results of a review of the allocations made to the realization of the regional expenditure budget savings spending occurred from 2017 to 2018. In addition, for a review of benchmarks and performance through health and education services showed an increase in the index of human development. Moreover, the Need Deviation Analysis shows that in the two fiscal years the Sleman Regency Government, namely 2017 and 2018, has an average deviation of needs with a regional budget allocation of (11.85%).Keywords: Spending Review; Performance-based Budget; Regional Expenditure Budget; Sleman Regency
Co-Authors Adhianty Nurjanah Adil Hassan Ibrahim Aditya Rizki Rinaldi Afisa Afisa Afriansyah Tanjung Agus Samsudin Ajree Ducol Malawani Akhmad Habibullah Al Fauzi Rahmat Awang Darumurti, Awang Benny - Ramadlan Deni Setiawan Dianita Sugiyo Dwian Hartomi Akta Padma Eldo Eko Priyo Purnomo Eko Priyo Purnomo Enrico Aditjondro Fajar Rahmanto Fathani, Aqil Teguh Faudyan Eka Satria Ferry Angriawan Ferry Dwi Winata Fitri Lianawati Gatot Supangkat Helen Dian Fridayani Hendrawan Agung Mulyono Herdin Arie Saputra Hidayati, Mega Ikhwan Rahmatika Latif Janianton Damanik Janianton Damanik Jubba, Hasse Kohen Sofi Laras Astuti Misran Misran Muchammad Iqbal Firmansyah Muhammad Dwi Nurfaisal Muhammad Eko Atmojo, Muhammad Eko Muhammad Heri Zulfiar Muhammad Iqbal Muhammad Iqbal Muhammad Muttaqien Muhammad Nurul Huda Muhammad Qadri Murni Septiyanti Noven Tri Wandasari Nurul Kharismawati Kamaludin Queenie Pearl V. Tomaro Rizky Dwi Kusuma Sakir Sakir Siti Munawaroh Sri Utami Subekti Widiyasno SURANTO, SURANTO Vindhi Putri Pratiwi Zarita Wattimena Zuly Qodir