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Pardomuan Robinson Sihombing
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Journal : Jurnal Mantik

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Budget Ratcheting in Indonesia and The Implementation of Performance-Based Budgeting System During Pandemic: Budget Ratcheting in Indonesia and The Implementation of Performance-Based Budgeting System During Pandemic Ade Marsinta Arsani; Pardomuan Robinson Sihombing
Jurnal Mantik Vol. 4 No. 1 (2020): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

In Indonesia, the regulation emphasizes the implementation of a performance-based budgeting system. However, the implementation of this system is questioned as the ratcheting effect tends to occur in the budgeting process in local government. The inefficiency that arises due to the occasion should be reduced by transforming it into the performance-based system, especially when a pandemic occurs. Reallocation of budget produced by incremental-line system should be implemented to minimize the risk of the pandemic on social welfare. The data used in this model are APBD data in 2013-2108 from the Ministry of Finance. Regression models and study literature are used in this study to identify the budget ratcheting that occurred in Indonesia and examine the implementation of performance-based budgeting that can reduce the occurrence of government budget behavior bias in the form of a ratchet effect when a pandemic occurs. The result of this study shows that there is an indication of the existence of asymmetric ratchet. As it may lead to inefficiency, to face a pandemic situation, the government should conduct performance target adjusting and program restructuring by reallocating the budget.
Co-Authors Abdul Gofur Rochman Ade Famalika Ade Famalika Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Adina Astasia Ahid Nur Istinah Al Aqilah, Muhamad Refkhi Amin Prawiro Madhani Anang Kurnia Arsani, Ade Marsinta Artha Satwika Astawa, I Gede Putu Banu Avior Ocean Noya Bagus Sartono Bekti Endar Susilowati Bekti Endar Susilowati Bekti Endar Susilowati Bertho Tantular Bungkus Sasongko Purnomo Bungkus Sasongko Purnomo Busminoloan Busminoloan Cahya Alkahfi Daqiqil Id, Ibnu Deden Achmad Sunarjo Desak Ari Gita Wahyuni Deva A. Nurul Huda Devitama Patria Nagara Dhinnessa Prabowo Drajat Indra Purnama DRAJAT INDRA PURNAMA Dwi Muslianti Dyah Purwanti Ekowati Retnaningsih Erfiani Erfiani Erfiani Erfiani, Erfiani Erica Indryani Fadlol Muhammad Fajar Faiza Aina Nurrizqi Feri Fernandes Fitri Mudia Sari Frisca Adriana Gultom, Yulifar Amin HAMIDAH Hastoro Dwinantoaji Hema Malini, Hema Hendiva Tri Nugraha Hendry Frananda, Hendry Herman, Nur Ashilah Raihanah I Dewa Gede Sunanjaya I Gede Heprin Prayasta I Gede Heprin Prayasta Ida Ayu Candrawati Ida Ayu Candrawati Iis Hayyun Nurul Islam Ine Ratna Dewi Irma Nurmala Dewi Istiqomatul Fajriyah Yuliati Istiqomatul Fajriyah Yuliati Jaka Wijaya Kusuma Januar Ramadhan Karel Fauzan Hakim Khairil Anwar Notodiputro Krisdianto, Boby Febri Kuat Sidik Wahyono Kurnia, Anang Leni Merdawati Lina Sari Lisna Sari Lisna Sari Luh Putu Widya Adnyani Mahuda, Isnaini Marta Sundari Marta Sundari Maryani, Sri Masruri Mochtar Maydita Ayu Nursaskiawati Mella Anisa Miftakhul Jannah Mohamad Arif Kurniawan Mohamad Arif Kurniawan Muchtar, Masruri Muhammad Hafiz Fadhilah Muhammad Ramadhan Zulfi Muliantino, Mulyanti Roberto Mun'im, Akhmad Neni Nur Laili Ersela Zain Ni Kadek Sinarwati Novitha, Irni Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nuryanto Nuryanto Oki Prasetia Hendarsin Padhilah Dikri Pascal, Emilio Pradita Galih Sekar Palupi Puput Puspito Rini Putri Indi Rahayu Putu Pande Wahyu Diatmika Rahayu, Putri Indi Rahmi Lathifah Islami Rahmi Lathifah Islami Rama Bhaskara Praja Rini Rahani Risqi Nurika Fatha Hidayati Saeful Hidayat Sarah Sholikhatun Risma Septie Wulandary Sigit Budiantono Sigit Budiantono Sigit Budiantono Sigit Budiantono Sigit Budiantono Sinarta Putra P. Surbakti Sri Murdaningrum Suryadiningrat Suryadiningrat Suryadiningrat Taufik Febriyanto Temy Setiawan, Temy Triana Mauliasih Aritonang Triana Mauliasih Aritonang Ulfa Anggraini Usep Nugraha Wahyu Puji Lestari Widdia Angraini Wiradinata Lambok Silaban Wisnu Pratiko Y Yunita Yanti, Ni Komang Semara Yesi, Desri Yoshep Paulus Apri Caraka Yuda Yudhie Andriyana Yuninda Anggraini Putri Yunita Yunita Yunita Zain Yudha Prawira Zakir, Supratman