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The Role of Stakeholders in Enhancing the Public Service Agency's and Area Management's Performance Information Adequacy Zunaidi, Achmad; Sutiono; Sudarso, Budi; Santoso, Kurniawan
Monas: Jurnal Inovasi Aparatur Vol. 6 No. 1 (2024): June
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v6i1.192

Abstract

In addition to understanding the process for PNBP BLU income targets in the context of various BLU characteristics, the study intends to assess the role of stakeholders in the formulation of the performance of Public Service Agencies (BLU) involved in area management. This study focuses on the role of agents and principals in BLU performance decision making, as well as addressing problems connected to the application of input cost standards (SBM) and operational cost details in budgeting, in an effort to improve the efficiency and quality of BLU services. The findings of this study have the potential to significantly enhance BLU management in the field of area management and raise the standard of community services. This kind of research is exploratory and qualitative, concentrating on how performance is defined in relation to the budget. The research data were gathered from two sources: 1) interviews with six stakeholders who represented principals and 23 resource persons who served as agents for four BLUs; and 2) planning-budgeting materials that served as guidelines for BLU policy (including its rules). The study was carried out in 2022, from March to September. Based on the involvement of stakeholders, the study's findings identified two traits of BLU organizations within regional management clusters: 1) BLU exclusively as Satker; 2) BLU as a ministry in addition to Satker. Performance information is more explicitly formulated by BLU stakeholders, ministries, and Satker than by BLU alone. The more important BLU must take into account when planning and budgeting, the less focused and obviously linked the BLU service performance of regional management clusters is in the planning and budgeting documents.
Alternative approaches beyond budgeting for indigenous communities Sumantri, Joko; Zunaidi, Achmad; Panjaitan, Rido Parulian; Trisulo, Trisulo
Educoretax Vol 5 No 8 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i8.1847

Abstract

Beyond Budgeting has emerged as a promising model in the modern context where adaptive and sustainable fund management is critically needed. This approach empowers organizations to achieve greater flexibility, innovation, and enhanced performance. This study examines the potential implementation of a Beyond Budgeting framework in managing village funds within the Baduy community in Indonesia. The research employed a descriptive-qualitative methodology, conducted in Kanekes, Lebak Regency. A qualitative approach was chosen to gain an in-depth understanding of participants' perspectives and experiences, utilizing semi-structured interviews, direct interactions, and observation. Data were analyzed to identify patterns and key findings relevant to village fund management. The observation analysis included data grouping, comparative analysis of similarities and differences in observed events, and interpretation within the local context. The findings suggest that integrating Beyond Budgeting principles into the Baduy community's village fund management is both feasible and highly relevant. The Baduy tribe exhibits strong local wisdom in resource and environmental management, emphasizing sustainability and communal values. Crucially, the principles of flexibility, transparency, and participation embedded in the Beyond Budgeting model align closely with these traditional values. Therefore, adapting Beyond Budgeting in the Baduy context could significantly enhance fund management practices while simultaneously preserving cultural integrity and promoting sustainable development.