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p-Index From 2021 - 2026
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All Journal Danadyaksa: Post Modern Economy Journal
Sri Mulyati
Universitas Islam Indonesia, Yogyakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Budget Implementation Performance Indicators in Dual Institutional Roles: A Case Study of KPPN Yogyakarta as Work Unit and State General Treasurer Sri Mulyati; Valentina Lurahindria
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.335

Abstract

This study aims to analyze the most dominant Budget Implementation Performance Indicators (IKPA) and the factors causing differences in IKPA achievement based on the dual roles of KPPN Yogyakarta as a work unit and the State General Treasurer. This research employs a qualitative approach using interview data and secondary IKPA data from 2022–2025. The findings reveal that DIPA Page III deviation, budget absorption, and output achievement are the most influential indicators affecting overall IKPA performance. Differences in IKPA achievement between the two institutional roles are primarily driven by variations in managerial control, budget management complexity, and the characteristics of supervised work units. These findings indicate that IKPA performance is shaped not only by internal budget management quality but also by institutional role and governance structure. Therefore, efforts to improve IKPA achievement should prioritize strengthening budget planning, monitoring mechanisms, work unit supervision, and optimization of dominant performance indicators
Analysis of the Implementation of Internal Control Based on COSO 2013 in the Service Payment Requirement Document Verification Process at PT PLN (Persero) UP3 Yogyakarta Cindy Berliane Ristanti; Sri Mulyati
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.336

Abstract

This study aims to analyze the implementation of internal control based on the COSO 2013 framework in the verification process of service payment requirement documents at PT PLN (Persero) UP3 Yogyakarta and to examine its role in preventing potential irregularities in cash disbursements. This issue is important because service payment transactions involve company funds and require adequate control to ensure accountability, accuracy, and compliance with applicable procedures. The study employed a qualitative descriptive approach. Data were collected through in-depth interviews with relevant informants. The findings show that internal control has been implemented effectively through clear clear duties, layered verification, VIP systems, communication, and monitoring, ensuring accountable cash disbursement management. The Document verification prevents cash disbursement irregularities by reducing errors, fraud, and unauthorized payments.
Co-Authors Cindy Berliane Ristanti Valentina Lurahindria