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p-Index From 2021 - 2026
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All Journal Jurnal TNI Angkatan Udara
Pascalis Danny Kristi Wibowo
Faculty/Department, University/ Institution
Aerospace Engineering Earth & Planetary Sciences Electrical & Electronics Engineering Engineering Environmental Science

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BUDGET EVALUATION AS A BASIS FOR IMPROVING BUDGET QUALITY Cherry Jelita Saugi; Rita Kusuma Astuti; Pascalis Danny Kristi Wibowo; Nur Priyanto; Suroso; Anwar Hendro; Tutidikatama; Firmansyah
Jurnal TNI Angkatan Udara Vol 5 No 3 (2026): Jurnal TNI Angkatan Udara Triwulan Ketiga
Publisher : Staf Komunikasi dan Elektronika, TNI Angkatan Udara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62828/49psd991

Abstract

This study aims to analyze the role of budget evaluation as a basis for improving budgeting quality in public sector organizations. The study applies a qualitative approach using a literature review method covering 15 scientific articles on budget evaluation, performancebased budgeting, budget effectiveness and efficiency, accountability, internal control systems, human resource quality, and the use of budgeting information systems. The data were analyzed through content and thematic analysis involving identification, reduction, coding, thematic classification, and interpretation. The findings indicate that budget evaluation contributes to identifying discrepancies between plans and realization, assessing the effectiveness and efficiency of fund utilization, improving the clarity of performance indicators, and strengthening budget accountability. Budgeting quality is also influenced by human resource competence, data quality, integration between planning and budgeting, information system utilization, and internal control. The main constraints include inaccurate performance indicators, low budget absorption, limited staff capacity, system disruptions, and weak utilization of evaluation results as feedback. The study concludes that budget evaluation should be conducted periodically, supported by reliable data, and followed up in the preparation of the next budgeting period to produce a more effective, efficient, measurable, transparent, and results-oriented budgeting process.
INTEGRATION OF IMMIGRATION ADMINISTRATION AND NATIONALPOLICE INFORMATION SYSTEMS TO ENHANCE SERVICE QUALITY Nabila Nasywa Armita Siahaan; Pascalis Danny Kristi Wibowo; Rita Kusuma Astuti; Nur Priyanto; Suroso; Anwar Hendro; Tutidikatama; Hendri Himawan; Ida Farida
Jurnal TNI Angkatan Udara Vol 5 No 3 (2026): Jurnal TNI Angkatan Udara Triwulan Ketiga
Publisher : Staf Komunikasi dan Elektronika, TNI Angkatan Udara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62828/mac61394

Abstract

This study aims to analyze how the integration of the Immigration Administration Information System and the information system of the Indonesian National Police can improve service quality. The increasing intensity of human activities and cross-border mobility requires the state to ensure immigration services are fast and precise. These services are also expected to be accurate and secure to support supervision when dealing with immigration-related risks. This study was initially conducted based on the finding that inter-agency coordination remains suboptimal and that the existing regulations are not yet sufficiently appropriate. Therefore, the study employed a qualitative approach using a literature review method based on 15 scientific articles. The data were analyzed through content and thematic analysis before the final conclusions were drawn. The findings show that the proper integration of immigration and police information systems can improve inspection accuracy and strengthen service coordination. The analysis also confirms that successful integration does not depend solely on technology, but also requires attention to several elements, including appropriate regulations and the accuracy of officers in carrying out their duties. In addition, cybersecurity measures are needed to prevent data breaches and unauthorized access. Based on these findings, it can be concluded that information system integration is a strategic step toward achieving immigration services that are more effective, efficient, and accountable.
Co-Authors Anwar Hendro Cherry Jelita Saugi Firmansyah Hendri Himawan Ida Farida Nabila Nasywa Armita Siahaan Nur Priyanto Rita Kusuma Astuti Suroso Tutidikatama