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All Journal Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Alfian, Adhi
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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.
Business Intelligence Dashboard for Financial Performance Analysis of Public Service Agency Using Microsoft Power BI Larasati, Damayanti; Tanzil, Nanny Dewi; Alfian, Adhi; Wardani, Lindawati
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2649

Abstract

This research discusses the use of business intelligence dashboard for financial performance analysis at the BRIN Technology Service Center Public Service Agency, focusing on the decrease of BLU cash balance. The factors that affect the ups and downs of the BLU cash balance are the total revenue realization and the total revenue expenditure realization in the current year. Business Intelligence (BI) is one of the tools that allows organizations to access and analyze data and information to improve and optimize decisions and performance. In Indonesia, there has not been much research related to the implementation of business intelligence dashboards for financial performance analysis in public service agencies. The research aims to create a business intelligence dashboard that can provide insight to leaders in making decisions to increase BLU cash balances. This research uses a qualitative descriptive method, and the system development method uses a business intelligence roadmap approach. The result of this research is that with the help of the BI dashboard, executives can gain insight to increase Blu's cash balance, improvements in receivables management are needed and they need to be more selective in choosing partners who use technology services.
Co-Authors Afiah, Nunuy Nur Hasan, Annisa Nabila Larasati, Damayanti Nanny Dewi Tanzil Wardani, Lindawati