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All Journal SEGMEN Jurnal Manajemen dan Bisnis Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Management Accounting Business and International Research Flight Attendant Kedirgantaraan: Jurnal Public Relation, Pelayanan, Pariwisata Huma: Jurnal Sosiologi Jurnal Penelitian dan Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Indonesian Journal of Aviation Science and Engineering Bhinneka Multidisiplin Journal Journal of Ekonomics, Finance, and Management Studies
Rachmawati, Desiana
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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Journal : Jurnal Ilmiah Edunomika (JIE)

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Kelemahan Implementasi Penganggaran Berbasis Kinerja di Indonesia: Scoping Review Fauziah, Rischa Inung; Rachmawati, Desiana; Wicaksana, Fandi Galang; Widayati, Wiwik; Hidayat, Taufiq
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18114

Abstract

This study aims to identify the main obstacles in the implementation of performance-based budgeting (PBB) in the Indonesian public sector using a scoping review approach through the PRISMA framework. A literature review covering the period 2020–2024 reveals that although PBB has been promoted as a public financial reform instrument to enhance accountability, efficiency, and effectiveness in budget management, its implementation still faces significant challenges. The key obstacles include: (a) performance indicators that are predominantly output-oriented rather than outcome-oriented, (b) inefficiencies arising from the mismatch between planning and realization, (c) limited availability of performance data and non-integrated information systems, (d) insufficient human resource capacity in designing and evaluating performance-based budgets, and (e) bureaucratic organizational culture that remains spending-oriented and subject to political intervention. The findings also highlight several enabling factors for successful PBB implementation, namely competent human resources, organizational commitment, a functioning reward and punishment system, and managerial support in providing adequate infrastructure. Therefore, the refinement of PBB can be achieved through continuous human resource training, the application of performance-based reward and punishment, the strengthening of information technology infrastructure, organizational cultural transformation towards a result-oriented approach, and transparent, data-driven evaluation. These findings are expected to provide both theoretical and practical contributions to improving PBB practices in Indonesia and to enrich the literature on public financial management. Keywords: Performance-Based Budgeting, Implementation Barriers, Accountability, Budget Efficiency, Human Resources, Organizational Culture
Pertumbuhan Aset, Capital Expenditure dan Struktur Aset Serta Pengaruhnya Terhadap Kinerja Aset BUMN Rachmawati, Desiana; Fauziah, Rischa Inung; Wicaksana, Fandi Galang
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18122

Abstract

BUMN as a state-owned company is required to be managed transparently and responsibly, including in the utilization of assets. Furthermore, this study aims to provide a comprehensive understanding of the determinants of increasing BUMN asset performance with a focus on asset growth, capital expenditure and asset structure. Quantitative methods were determined to process data and analysis using the SEM-PLS model. The predictor variables used are asset growth (AGR), capital expenditure (CAPEX) and asset structure (STRA) with the dependent variable being asset performance (APERF). Secondary data is used in the form of audited financial reports and annual reports from 27 BUMN for the period 2022 to 2024. The research results show that AGR has a positive and significant influence on APERF, while CAPEX and STRA do not have a significant influence on APERF. The more the company's AGR increases, the better the APERF will be. Effectively managed AGR will encourage efficient use of resources, strengthen financial conditions and create greater added value. Meanwhile, CAPEX cannot directly determine the level of effectiveness of asset performance as a whole. STRA is not a key factor in increasing APERF, but only acts as a component that must be supported by the company's managerial capacity and operational strategy. Keyword: BUMN, asset growth, asset performance, asset structure, capital expenditure
Co-Authors Agustin, Alifiya Nur Anugrah Ramadhani, Dayu Besi, Balgis S. Ode Fauziah, Rischa Inung Geryana, Aizal Jumlad, Walid Kinanti, Chika Amelia Kurniasari, Zenita Marausna, Gaguk Maulana, Adipura Danang Muhammad Luqman Bukhori Mulyaningsih, Sri Ningsih, Sulistiawati Novalia, Nafisyah Puspitasari, Belinda Rachma Putra, Ikbal Rizki Rosiana Ulfa Suparni Setyowati Rahayu Susastriawan, Anak Agung Putu Taufik Hidayatullah, Taufik Taufiq Hidayat Wicaksana, Fandi Galang Widoyoko, Eko Putro Wiguna, Veronica Laras Ati Wiwik Widayati