Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Vol 2 No 2 (2018): Jurnal Sistem Penganggaran Sektor Publik

EFEKTIVITAS KEBIJAKAN STANDAR BIAYA PERJALANAN DINAS DALAM MENUNJANG KINERJA KEMENTERIAN NEGARA/LEMBAGA

Mahfudin Mahfudin (Direktorat Jenderal Anggaran)



Article Info

Publish Date
28 Dec 2018

Abstract

This study aims to examine the effect of cost standard policy on official travel which is reflected in official travel expenditures on the achievement of Ministry/Institution program performance. The study was carried out in the 2016 where the budget for the cost of official travel was be reducted, with a quantitative analysis method, namely correlation analysis and CHAID methods. The results showed that official travel expenditure had a significant relationship and influence on the achievement of Ministry/Institution program performance in 2016, including the achievement of output of program. Abstrak Kajian ini bertujuan meneliti pengaruh kebijakan standar biaya perjalanan dinas yang dicerminkan dengan belanja perjalanan dinas terhadap pencapaian kinerja program Kementerian/Lembaga. Kajian dilakukan pada tahun anggaran 2016 dimana pada tahun tersebut telah dilakukan penghematan anggaran biaya perjalanan dinas, dengan metode analisis kuantitatif yaitu menggunakan analisis korelasi dan analisis CHAID. Hasil penelitian menunjukkan bahwa belanja perjalanan dinasmemiliki hubungan dan pengaruh yang signifikan terhadap pencapaian kinerja program K/L pada tahun 2016, termasuk pencapaian output program.

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Journal Info

Abbrev

akurasi

Publisher

Subject

Economics, Econometrics & Finance

Description

The more effective and efficient management of state finances is a demand in the life of the nation today. Budgeting and costing is one of the most important parts of managing state finances. As the implementation of upstream state financial management functions, the quality of budgeting largely ...