PENILAIAN KINERJA KEMENTERIAN NEGARA/LEMBAGA BERDASARKAN INDIKATOR KINERJA PELAKSANAAN ANGGARAN

Authors

  • Pratig Ajirogo Universitas Terbuka
  • Agung K Henaulu Universitas Darussalam Ambon
  • Farida Mony Universitas Darussalam Ambon
  • Reza Abdulmudy Universitas Darussalam Ambon
  • Haris Salampessy Universitas Darussalam Ambon
  • Tina Dahlia Kaisupy Universitas Darussalam Ambon

Abstract

The Ministry of Finance has the authority to monitor and evaluate budget implementation through a review of the performance of budget planning and execution. The aim of this monitoring and evaluation is to improve government financial governance and achieve good governance. In response to public demands for tangible results from the State Budget, an instrument that specifically reflects government performance is required. This instrument is established as the Budget Implementation Performance Indicators (BIPI), which assess eight (8) indicators, including Budget Implementation List Revisions, BILR Page III Deviation, Budget Absorption, Contractual Expenditures, Payment Completion, Management of Cash Advances and Additional Cash Advances, Dispensations for Payment Orders, and Output Achievement Assessment. With the implementation of BIPI, it is expected that government ministries/agencies can enhance budget discipline and encourage improved quality of planning and quality of spending

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Published

2024-04-30