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Rizky Firmansyah
Universitas Negeri Malang
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Journal : Equity

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Is Performance-Based Budgeting Only a Mirage? Firmansyah, Rizky
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2287

Abstract

The aim of this paper is to describe reality of performance-based budgeting in Indonesia. Bureaucratic reform still becomes important issue in the government area, especially in developing countries, including Indonesia. One part in bureaucratic reform is the change in government budgeting system. In many countries, this case seems to be imposed, thus the implementation is inappropriate to its truly concept. Critical theories become paradigm used in this paper. Critical theory of Habermas selected as methodology in achieving goal towards the writing of this paper, because Habermas’s thought is very suitable to the issue raised in this paper, which is consensus path that replaces revolution path as offered by Marx. The importance of interaction emphasized on Habermas’s thought becomes basic of analysis due to the interaction or communication based on norm, inter-subjective, demanding role internalization, demanding maintenance of social institution, and action in order to achieve understanding. Performance-based budgeting that should become solution in achieving people welfare still not optimally implemented yet. Physically, the resulted budget has been in performance-based budgeting; however, in fact, indicators of budgeting benefit to the fulfillment of public service still ignored. The incremental system, planning that not based on performance, budget inefficiency to the useless expenditure for public, high political interference, also less budgeting control keep involved in regional budgeting in Indonesia. Contradiction between politics and budgeting culture that implemented recently is obstacle for maximal implementation of performance-based budgeting system. This is the reason why the implementation of performance-based budgeting system in developing countries, including Indonesia, cannot be the same with developed countries. There are many research opportunities that can be followed up from this paper such as study about budgeting culture using ethnography perspective and in-depth research about philosophical aspect from performance-based budgeting ideology with state ideology.
Co-Authors Abduh, Abduh Abdullah, Adnan Ach Littausil Arzaq Adam Gumilang Rahmawan Adam Gumilang Rahmawan Adi Setiawan Adiyanto, Afandi Putra Agung Purnawarman Agung, Muchammad Nuch Naufal Ahmad Fawaiq Suwanan Ahmad Mubarok Ainun Fuad Aji, Prakoso Al Faruqi, Mhd Ibnu Hanan Alfito Deanova Alfiyah Mu'arofah Alhamidy, Muh. Hakim Alifah, Luthfi Nur Amrulloh, David Ana Dwi Setyo Lestari Ana Dwi Setyo Lestari Andro Agil Nur Rakhmad Anggara, Oktavianus Cahya Annisa Puspita Amalia Ardimansyah Ardimansyah Ardimansyah Ardimansyah Ariani, Rizka Arif Isnaini Arif Isnaini Arrifqi, Faiyana Nurul Arzaq, Ach. Littausil Audira, Ineza Nurul Bucek Jalu Prasetyo Arjuna Cahyanisa, Zalwa Cesya Rizkika Parahiyanti Cipto Wardoyo Daniswara, Deoni David Amrulloh Dhika Maha Putri Diva Retnaning Tyas Dudung Ma'ruf Nuris Dwi Narulia Dwi santoso Dwi Wahyudi Eko Ganis Sukoharsono Ely Siswanto Emilia Nur Cholifah Erfan Achmad Dahlan Fatimah Azzahra Fitriyani Fitriyani Hadi, Zufli Amrullah Hadri, Hadri Hafiz, Zufar Hafizh Nurkholish Haqi, Syafrozi Huddy Iswanto Huddy Iswanto Ikhsan Hill Syafaat Irfan Arifin Irma Suryandari Izzalqurny, Tomy Rizky Jazuli Jazuli Jazuli Jazuli Khasanah, Midhatul kurniawan, Dediek Kurniawan, Dediek Tri Kurniawati Mulyanti Kurniawati, Ike Yulia Lupita, Delia Lydia Rohmawati M. Faizal Al-Aziz M. Firyal Azhar M. Rafi M. Tsani Ashrofazami Mandi, Wina Lai' Maya Rahayu Milenia R Patulak Milenia Rura Patulak Millenia, Salsabila Happy Mira Tania Mira Tania Mochammad Galih S Wicaksono Moh. Faizin Moh. Faizin Moh. Iqbal Mohammad Iqbal Mohammad Tsani Ashrof Azami Muhammad Muhammad Ilham Zarkasyi Muhammad Irsan Y Hi Wahid Muhammad Irsyadul Abid Aminy Muhammad Rafi Muhammad Reza Arifianto Muhammad Rizqy Pratama Hardian Muhammad Yuha Danur Qinthara Muharomah, Dewi Robiatun MUNASIR Nadila Nadindra Kanya Pratitha Nashrullah, Ahmad Happy Noor Faresi Putra Nuraini, Fariha Nurika Restuningdiah Nurisa Ainulhaq NURYANTI, RIZKY Okkie Amizar Pradana Oktafinur, Belinda Oktaviani, Ananda Pitaloka Paduloh Paduloh Parlindungan Pandapotan Marpaung Pebi Amanda Rahmawati Persada, Ghema Nusa Petrus Fendiyanto Pratitha, Nadindra Kanya Puji Handayati Purnawarman, Agung Purwianti, Ari Puspaningtyas, Miranti Rafif Umar Alhimni Rusdi Rafif. U. A Rusdy Rafles Ginting Rahayu, Nella Puji Rahmat, Andro Agil Nur Rahmawati Ramadhani, Nisha Alia Rasmuin, Rasmuin Ratnadeawati, Nabilla Carissa Ria Zulkha Ermayda Ridoni Fardeni Harahap Rizqon Mubaroqan Robiansyah, Anton Rosidi Rosyidah, Amiliya Nur Safitri, Nurma Eka Saiful Arif Sajidah, Fina Hana Septy Nur Sulistyawati Setiani, Siwi Sri Setyowati, Eko Mety Sholehah, Adinda Miftakhul Siddik, Muhammad Sijabat, Deby Uli Christmarry Sinaga , Rebecca Chrisnata Siti Mariyah Siti Nur Khoiriyah Siti Nurohmah Siti Rahayuningsih Slamet Fauzan Sudarmiatin Suhariah, Suhariah Sukarsih Sukarsih Sulastri Sulastri Sulastri Sunarto, Efrida Primani Suyono Suyono Syarif Noor Hidayah Tatang Permana, Tatang Taufik Hidyat Triyo Supriyatno Tyas, Diva Retnaning Utama Alan Deta Vina Karina Putri Wahid, Muhammad Irsan Y Hi Wasis Jatmiko Aji Wasis Jatmiko Aji Wati, Indah Kumoro Wickramasinghe, Danture Widyantoro, Murwan Yongky Teguh Setiaji Yuwono, Rudy Zaki Baridwan Zalwa Cahyanisa