Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Orientasi Bisnis dan Entrepreneurship
Clarisa, Ananda Haya
Unknown Affiliation
Economics, Econometrics & Finance Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Dari Block Grant ke Specific Grant: Konsekuensi Tata Kelola PMK 212 dalam Perencanaan Anggaran Daerah Tiaramurti, Galuh; Clarisa, Ananda Haya
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 6 No 2 (2025): DECEMBER 2025, CONTINUOS
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v6i2.5467

Abstract

This study examines the implementation and impact of Ministry of Finance Regulation No. 212/PMK.07/2022 on the 2023 Regional Budget (APBD) formulation in Madiun City. The regulation restructures the General Allocation Fund (DAU) from a block grant to a conditional grant with specific allocations for education, health, infrastructure, PPPK salaries, and urban village funding. This change disrupted the original APBD draft, prepared in January 2022, and required revisions to comply with the new rules. Previously, the DAU was a flexible block grant, budgeted based on the previous year. PMK 212 replaced the earlier regulation that only addressed suspension and reduction of transfer funds, introducing stricter use guidelines. The study employs a qualitative descriptive method through interviews with BKAD officials and analysis of financial documents. Findings show that the regulation reduced budget flexibility, increased administrative burdens, and limited local fiscal autonomy, but improved transparency, accountability, and alignment with national priorities. BKAD responded by issuing internal guidelines and restructuring planning processes. The study concludes that while PMK 212 strengthens fiscal discipline, it diminishes responsiveness to local needs. The managerial implication is the need for improved technical coordination and adaptive planning to address conditional funding constraints in future budgets.
Co-Authors Tiaramurti, Galuh