EFISENSI BELANJA OPERASIONAL KEMENTERIAN/LEMBAGA

Nurrochmah Adha Kusumawati (Direktorat Jenderal Anggaran)
Andrie Mulya Febrianto (Direktorat Jenderal Anggaran)
Mahfudin Mahfudin (Direktorat Jenderal Anggaran)
Niken Ajeng Lestari (Direktorat Jenderal Anggaran)

Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Vol 2 No 2 (2018): Jurnal Sistem Penganggaran Sektor Publik

This study aims to analyze the causes of high and varied operationalspending’s valuesat the ministry/institution ​​by first comparing the concept of operational spending inRKA K / L with concepts according to academic theory. Then, an alternative concept of operational spending is prepared in accordance with the theory. By using data exercise, it was found that alternative conceptoperational expenditure that fit the theory resulted in lower and more efficient operational spending’s values. In addition, unit clustering was carried out to obtain a more standardized operational spending’s value.