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Analisis Implementasi Anggaran Berbasis Kinerja pada Organisasi Perangkat Daerah: Pendekatan Kualitatif Muhamad syahwildan; Ade Syahrozi; Padly Nahampun; Lutvia Nida; Edwin Najib Hidayat
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the implementation of performance-based budgeting in local government agencies (Organisasi Perangkat Daerah/OPD). In the context of bureaucratic reform and the increasing demand for public transparency and accountability, performance-based budgeting serves as a strategic instrument to improve the efficiency and effectiveness of public financial management. Using a qualitative descriptive approach based on literature review, this research explores various challenges and obstacles that hinder the optimal implementation of this budgeting model. The results show that many OPDs still face limitations in understanding performance concepts, lack integrated information systems, and are constrained by inadequate human resource capacity. Evaluation processes also tend to focus on budget absorption rather than outcomes, and organizational commitment to results-based management remains weak. To address these issues, the study recommends strengthening technical competencies, integrating planning and budgeting systems, improving performance-based evaluations, and fostering a culture of accountability within public institutions. This research contributes to the discourse on public budgeting reforms by offering insights into how performance orientation in budgeting can be institutionalized more effectively at the regional government level.
Strategi Manajemen Perubahan Perusahaan di Era Digital Pupung purnamasari; Agung Bagus Presetyo; Ade Syahrozi; Padly Nahampun
Master Manajemen Vol. 3 No. 3 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i3.971

Abstract

Change management is an approach taken by individuals or organizations to move from previous conditions to a better future. In the midst of rapid advances in digital technology, business organizations are required to be able to adapt in order to remain competitive. Digital transformation brings fundamental changes in various operational aspects, so companies need to make adjustments, not only in terms of technology, but also in terms of work culture, organizational structure, and the mindset of their human resources. This research aims to discuss concepts and practical approaches in managing business organizational change in the digital era, so that the digital transformation process can be carried out with careful planning and appropriate strategies. This research was conducted using the literature study method, referring to various sources such as e-books and previous journals. The results showed that changes in organizations are usually driven by common goals that are adjusted to the increasingly rapid development of technology. Change is inevitable and must be managed in a structured way to produce a positive impact. Through proper change management, organizations can increase effectiveness and innovation so that they can survive and thrive in global competition. Digital transformation that is carried out thoroughly and sustainably will create organizational readiness to face the changing dynamics in this digital era.