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All Journal Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Afiah, Nunuy Nur
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Computer Science & IT Economics, Econometrics & Finance

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The Utilization of Standard Costs in Performance-Based Budgeting System in Indonesian Government Institutions Afiah, Nunuy Nur; Alfian, Adhi; Hasan, Annisa Nabila
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol. 10 No. 2 (2025): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijak
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v10i2.1093

Abstract

Research Originalty — The Indonesian government has implemented performance-based budgeting (PBB) for more than 20 years since 2003. The main goal is to increase accountability of financial management. Standard cost is one of the three basic instruments of PBB. However, there are several issues in standard cost utilization both in central and local governments. Research Objectives — This research was conducted to provide an overview of the implementation process of the standard costs in Indonesia and to propose future improvements. Research Methods — We used a content analysis approach as the main instrument to provide inter-correlated information on various materials used as research data. The data analysis was deductive with developed analysis structure based on previous knowledge. Empirical Results — The results showed that although output-based standards were the most appropriate tool for the PBB, input-based cost standards were predominantly used. Various efforts need to be made to improve the suitability of standard costs to ensure they remain relevant and aligned with market prices. Implications — Several other factors are also important to apply standard costs. These are regulatory consistency, stakeholder understanding of the standard components use, and the use of information system solutions to facilitate integration of the budgeting process.
The Influence of Internal Control and E-Budgeting on the Performance of Local Government Agencies Through the Implementation of Good Governance Sakti, RTS Resa Anggia; Afiah, Nunuy Nur; Mulyani, Sri Mulyani
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2160

Abstract

One of the refocusing of the budget that occurred in 2020 is the focus on the Health Sector. However, the low absorption of the budget and the failure to achieve performance targets in the health sector indicate that there are problems related to government performance which should be managed economically, efficiently, and effectively. The purpose of this study was to determine the direct and indirect influence of the government's internal control system and the implementation of e-budgeting on the performance of local government agencies in the health sector through the implementation of good government governance. The study used a quantitative descriptive verification method with a sample of 28 Governments in West Java. Data analysis technique using SEM-PLS. The results show that SPIP has a direct or indirect effect on performance through the implementation of good government governance, SPIP has no effect on performance and implementation of GGG through the implementation of e-budgeting, implementation of e-budgeting has a direct effect on GGG, e-budgeting implementation has no effect on performance, SPIP has no effect on the implementation of e-budgeting, the implementation of GGG has an effect on performance, the implementation of e-budgeting has an indirect effect on performance through good government governance.
Co-Authors Alfian, Adhi Hasan, Annisa Nabila Sakti, RTS Resa Anggia Sri Mulyani Mulyani