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All Journal jurnal niara Jurnal Manajemen Pelayanan Publik Jurnal Administrasi Publik (JAP) Journal of Governance Dinamika : Jurnal Ilmiah Ilmu Administrasi Negara Transparansi Jurnal Ilmiah Ilmu Administrasi Jurnal Ekonomi Manajemen Sistem Informasi Academia Praja : Jurnal Ilmu Politik, Pemerintahan dan Administrasi Publik Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Cahaya Mandalika International Journal of Engineering, Science and Information Technology CENDEKIA : Jurnal Ilmu Pengetahuan Jurnal Abdimas Bina Bangsa Journal of Law, Poliitic and Humanities Mamangan Social Science Journal Neo Journal of economy and social humanities Jurnal Pendidikan Indonesia (Japendi) Eduvest - Journal of Universal Studies Greenation International Journal of Law and Social Sciences Jurnal Cendekia Ilmiah PESHUM
Wicaksana, Harits Hijrah
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EVALUASI ATAS PENERAPAN SISTEM MONITORING DAN EVALUASI KINERJA ANGGARAN (STUDI KASUS PADA DIREKTORAT JENDERAL BIMBINGAN MASYARAKAT ISLAM, KEMENTERIAN AGAMA) Nuh, Muchammad; Karnadi, Karnadi; Rustanto, Agung Edi; Wicaksana, Harits Hijrah
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i3.10394

Abstract

ABSTRACT The monitoring and evaluation sistem for budget performance is an essential instrument in performance-based budgeting to ensure effectiveness, efficiency, and accountability in the management of the State Budget. This sistem is implemented under the Regulation of the Minister of Finance Number 62 of 2023, which integrates monitoring and evaluation into budget planning and implementation. This study aims to evaluate the policy implementation of the budget performance monitoring and evaluation sistem at the Directorate General of Islamic Community Guidance, Ministry of Religious Affairs. The study employs a qualitative approach using the Context, Input, Process, and Product evaluation model. Data were collected through document analysis and in-depth interviews and analyzed using interactive data analysis techniques, with validity ensured through source and method triangulation. The findings indicate that, from the context aspect, the monitoring and evaluation sistem is aligned with performance-based budgeting policies, regulatory frameworks, and organizational needs. From the input aspect, several challenges remain, including regulatory inconsistencies, duplication of assessment indicators, and limitations in information sistems. From the process aspect, the monitoring and evaluation activities have been implemented adequately through periodic monitoring and inter-unit coordination. However, from the product aspect, evaluation results have mainly been used for rewards and sanctions and have not been optimally utilized in formulating subsequent budget policies. ABSTRAK Sistem monitoring dan evaluasi kinerja anggaran merupakan instrumen penting dalam penganggaran berbasis kinerja untuk menjamin efektivitas, efisiensi, dan akuntabilitas pengelolaan Anggaran Pendapatan dan Belanja Negara. Penerapan sistem ini diatur dalam Peraturan Menteri Keuangan Nomor 62 Tahun 2023 yang mengintegrasikan monitoring dan evaluasi pada tahap perencanaan dan pelaksanaan anggaran. Penelitian ini bertujuan mengevaluasi kebijakan penerapan sistem monitoring dan evaluasi kinerja anggaran pada Direktorat Jenderal Bimbingan Masyarakat Islam, Kementerian Agama. Penelitian menggunakan pendekatan kualitatif dengan model evaluasi Context, Input, Process, dan Product. Data dikumpulkan melalui studi dokumentasi dan wawancara mendalam, kemudian dianalisis menggunakan teknik analisis data interaktif serta diuji keabsahannya melalui triangulasi sumber dan metode. Hasil penelitian menunjukkan bahwa dari aspek konteks, sistem monitoring dan evaluasi telah selaras dengan kebijakan penganggaran berbasis kinerja, regulasi, dan kebutuhan organisasi. Dari aspek input, masih ditemukan kendala berupa ketidaksinkronan regulasi, duplikasi indikator penilaian, serta keterbatasan sistem informasi. Dari aspek proses, pelaksanaan monitoring dan evaluasi berjalan cukup baik melalui pemantauan berkala dan koordinasi antarunit. Sementara itu, dari aspek produk, hasil evaluasi telah dimanfaatkan untuk pemberian penghargaan dan sanksi, namun belum optimal dalam mendukung penyusunan kebijakan anggaran tahun berikutnya.
Co-Authors Abdul Haeba Ramli Agung Edi Rustanto Agus Romadhon Ahmad Daelami Almansuri, Anton Amin, Chair Amrullah, Dicky Anggraeni, Abellia Septri Anthonius Whisnu Perdana Widiputra Arif, Zaenal Ayunda Putri Bratakusuma, Deddy Supriadi Cahyani Desi Puriana Cholifihani, Muhammad Chronika S, Jeni Helen Deddy Supriady Deddy Supriady Bratakusumah, Deddy Supriady Diah Kartika Sari Endarsiwi, Sugeng Fajar Wengga, Nefan Satria Fauzi, Muhammad Fera, Yuliana Gumilang, Wahyu Hendy Tannady Indah Fitriani Indradewa, Rhian Karnadi, Karnadi Komarudin Komarudin Kusumapradja, Rokiah Leo Agustino Mairani, Nurhayu Mazzei, Micaela Mochammad Imron Awalludin Mohamad Nurpahdi Moiso, Valentina Muchammad Nuh Muhmin, Andi Hidayat Munandar, Teguh Aris Nefianto, Tirton Nugroho, Ary Parmanto, Chandra Pisciliaruntu, Elizabeth Puji Astuti, Irma Puspita Putra Lodong, Agung Panglima Rifqi, Fiere Ahmad Al Santi Meilan Setiawan, Rangga Bima SITI MARIAM Subiyanto, R Jono Surryanto Djoko Waluyo Sutawijaya, Hidayat Utami, Rina Nur Valentina, Febry Waluyo, Suryanto Djoko Wengga, Nefan Satria Fajar Yahya Rachman Hidayat Yahya Rachmana Hidayat