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ANALISIS PENYUSUNAN PERENCANAAN ANGGARAN BERBASIS KINERJA DI LINGKUNGAN UIN WALISONGO SEMARANG Munfa'ati
Iqtishodiah: Jurnal Ekonomi dan Perbankan Syariah Vol. 4 No. 2 (2022): Iqtishodiah
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Performance based budgeting atau dikenal dengan penyusuna perencanaan anggaran berbasis pada kinerja merupakan metode yang digunakan untuk menyusun sistem perencanaan yang didasarkan pada akuntabilitas kinerja dalam sebuah lembaga atau organisasi. Pada sistem ini tujuan yang paling utama adalah untuk memastikan penggunaan anggaran yang tepat sasaran dan selaras dengan kinerja yang dilakukan. Sebagai dasar pengungkapan fakta, peneliti menggunakan metode kualitatif anilisis deskriptif. Metode ini digunakan peneliti untuk melihat dan mendaptkan gambaran secara detail tentang perencanaan anggaran berbasis kinerja yang dilakukan oleh UIN Walisongo. Dari hasil riset ini, peneliti mendaptkan gambaran bahwa UIN Walisongo sudah melakukan penysunan dengan model Performance based budgeting dengan pendekatan mentoring di tingkat masing-masing unit. Tujuanya adalah memastikan ketercapain IKU yang dibebankan pada program kerja pimpinan dapat terpenuhi. Sehingga membutuhkan reliensi antara perencanaan anggaran dan program kerja.
Towards a Targeted Smart Indonesia Card (KIP): Policy Strategies for Improving Scholarship Governance in Madrasas and Islamic Boarding Schools Munfa'ati
AMUYA: JOURNAL OF MANAGEMENT Vol 1 No 2 (2025): AMUYA: Indonesian Journal of Management Reviews
Publisher : POKJANAS PERENCANA KEMENTERIAN AGAMA RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/amuya.v1i2.18

Abstract

This policy paper identifies and analyzes the governance issues of the Smart Indonesia Card (KIP) scholarship program at the Ministry of Religious Affairs. The primary issue is the lack of program optimization due to data inaccuracy, complex procedures, and weak coordination. These problems are rooted in a lack of data integration, unclear regulations, and weak socialization, resulting in misdirected scholarships and hampering the program's primary objectives. This paper uses a qualitative method with an ex-post policy analysis approach that examines existing policies. The conceptual framework is developed through a cause-and-effect analysis using the USG (Urgency, Seriousness, Growth) theory to prioritize problems, followed by identifying root causes. Five policy alternatives are then evaluated using the William N. Dunn scoring matrix to determine the most effective solution. The analysis results indicate that implementing a data-driven performance incentive and disincentive policy is the best alternative. Therefore, the proposed policy recommendation is the establishment of a Ministerial Regulation governing the mechanism for providing incentives and disincentives to encourage improvements in data quality and bureaucratic efficiency at all levels, from the central government to educational units. Implementation of this policy is expected to make KIP within the Ministry of Religious Affairs more targeted, equitable, and accountable.