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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business) Greenation International Journal of Economics and Accounting
Edy Sutrisno
Politeknik STIA LAN Jakarta, Jakarta, Indonesia
Economics, Econometrics & Finance

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Performance-Based Budgeting Implementation Model at the Deputy for Marketing, Ministry of Tourism Elgy Andrian; R N Afsdy Saksono; Edy Sutrisno
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1033

Abstract

Performance-based budgeting is an important approach to promoting effective, efficient, transparent, and accountable public financial governance. This research is motivated by the suboptimal implementation of performance-based budgeting at the Deputy for Marketing, Ministry of Tourism, as indicated by low scores in several budget implementation indicators, findings from the Audit Board of Indonesia, and evaluation results from the Inspectorate showing that internal evaluation has not been fully optimized. This study aims to analyze the factors causing the suboptimal implementation of performance-based budgeting and to formulate an implementation model for the Deputy for Marketing. The research method used is a qualitative approach with a case study design. Data were obtained through interviews with key informants and document review of planning documents, budgeting documents, budget implementation documents, performance reports, evaluation results, and relevant policy documents. Data analysis was conducted through data reduction, data presentation, conclusion drawing, and verification. The results show that performance-based budgeting has been implemented, but it has not yet been optimal because the linkage between budget, activities, outputs, and outcomes has not been strongly and measurably established. The influencing factors include leadership style, organizational commitment, quality of resources, and reward and punishment mechanisms. This study recommends a model that integrates these factors with the roles of implementing actors through the stages of setting indicators, preparing budget documents, reporting, evaluation, and utilizing performance information.
Kesiapan KPBU untuk Keberlanjutan Pembiayaan Jaringan Gas Rumah Tangga: Studi Kasus Direktorat Perencanaan dan Pembangunan Infrastruktur Migas Suci Rahmawati; Edy Sutrisno
Jurnal Pajak dan Bisnis Vol 7 No 2 (2026): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v7i2.462

Abstract

Penelitian ini menganalisis kesiapan Kerja Sama Pemerintah dengan Badan Usaha (KPBU) dalam mendukung keberlanjutan pembiayaan Program Jaringan Gas Rumah Tangga pada Direktorat Perencanaan dan Pembangunan Infrastruktur Migas. Isu ini penting karena pembangunan jaringan gas membutuhkan investasi besar dan berjangka panjang, sedangkan kemampuan Anggaran Pendapatan dan Belanja Negara memiliki keterbatasan serta dipengaruhi oleh perubahan prioritas fiskal. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus berbasis studi dokumentasi. Data bersumber dari peraturan perundang-undangan, dokumen perencanaan pembangunan, dokumen penyiapan KPBU Jargas, laporan resmi Direktorat Jenderal Minyak dan Gas Bumi, serta publikasi pemerintah dan literatur ilmiah yang relevan. Analisis dilakukan melalui empat dimensi, yaitu kesiapan regulasi, kelembagaan, teknis dan pasar, serta finansial dan fiskal. Hasil penelitian menunjukkan bahwa penyiapan KPBU Jargas telah memiliki modal awal berupa kerangka umum KPBU, komitmen organisasi, studi pendahuluan, dan identifikasi wilayah potensial. Namun, kesiapan implementasinya belum sepenuhnya memadai. Aspek regulasi serta finansial dan fiskal masih menjadi hambatan utama karena regulasi sektoral belum mengatur struktur KPBU Jargas secara operasional, sedangkan mekanisme pendapatan, pembagian risiko, dukungan pemerintah, dan keterjangkauan fiskal belum ditetapkan secara jelas. Aspek kelembagaan serta teknis dan pasar relatif lebih siap, tetapi masih membutuhkan penguatan kapasitas pengelolaan proyek, kepastian pasokan gas, dan validasi permintaan pelanggan. Temuan ini menunjukkan bahwa KPBU berpotensi memperluas sumber pembiayaan Jargas, tetapi tidak dapat hanya diposisikan sebagai pengganti APBN. Implementasinya memerlukan penyelarasan regulasi, penguatan kelembagaan, pengembangan model bisnis yang layak, serta pengelolaan risiko fiskal secara hati-hati.
Co-Authors Elgy Andrian R N Afsdy Saksono Suci Rahmawati