Widyasa, Assyifa Shaumi and Suwanda, Dadang (2025) EFEKTIVITAS PENYUSUNAN ANGGARAN MELALUI SISTEM ELECTRONIC BUDGETING PADA PEMERINTAH PROVINSI DKI JAKARTA. Other thesis, IPDN.
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Abstract
ABSTRACT Background/Problem (GAP): Budget formulation is a crucial aspect of regional financial management that demands precision, efficiency, and accountability. In response to these demands, the Provincial Government of DKI Jakarta has implemented an Electronic Budgeting system as an innovation to support the principles of good governance. However, in practice, several issues persist, such as discrepancies between planning and realization, delays in data input, and the emergence of questionable budget allocations. These conditions raise concerns regarding how effectively the system addresses the complexities and dynamic nature of budget preparation. Purpose : The study employs a descriptive qualitative approach, with data collected through interviews and document analysis. Informants were selected using purposive sampling, targeting individuals directly involved in the budget formulation process. Data were analyzed using Miles and Huberman’s interactive model, involving data reduction, data display, and conclusion drawing. Method: This study uses a descriptive qualitative approach to explore the effectiveness of the implementation of the Electronic Budgeting system in the DKI Jakarta Provincial Government. Data collection techniques were carried out through in-depth interviews and documentation studies of budget documents and related policies. Informants were selected by purposive sampling, consisting of structural officials and technical implementers at BPKD and Bappeda who were directly involved in the budget preparation and management process. Data analysis was carried out using the Miles and Huberman interactive model, through the stages of data reduction, data presentation, and drawing conclusions. Results/ Findings: The findings indicate that the Electronic Budgeting system has had a positive impact, particularly in terms of resource efficiency, improved alignment between budget planning and realization, and system sustainability through continuous technological innovation. The budgeting process is carried out systematically and in accordance with established procedures. Nevertheless, several obstacles remain, including limited human resource capacity, inadequate infrastructure, sudden policy changes, weak inter-agency coordination, and low public participation. Conclusion: The Electronic Budgeting system in the DKI Jakarta Provincial Government supports a more transparent, efficient, and accountable budget formulation process. However, full effectiveness has yet to be achieved due to ongoing challenges that must be addressed through capacity building, improved infrastructure, and stronger cross-sector collaboration. Keywords: Effectiveness, Budget Preparation, Electronic Budgeting ABSTRAK Permasalahan/Latar Belakang (GAP): Penyusunan anggaran merupakan salah satu aspek krusial dalam pengelolaan keuangan daerah yang menuntut ketepatan, efisiensi, serta akuntabilitas. Di era digital, Pemerintah Provinsi DKI Jakarta telah mengimplementasikan sistem Electronic Budgeting sebagai bentuk inovasi untuk mendukung prinsip-prinsip tata kelola yang baik. Namun dalam praktiknya, masih ditemukan sejumlah permasalahan seperti ketidaksesuaian antara perencanaan dan realisasi anggaran, keterlambatan input data, serta munculnya alokasi anggaran yang dinilai tidak rasional. Kondisi ini menimbulkan pertanyaan mengenai sejauh mana efektivitas sistem tersebut mampu menjawab tantangan dalam proses penyusunan anggaran yang kompleks dan dinamis. Tujuan: Penelitian ini bertujuan untuk mengetahui dan menjelaskan efektivitas penyusunan anggaran melalui sistem Electronic Budgeting pada Pemerintah Provinsi DKI Jakarta. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara dan dokumentasi. Informan dipilih menggunakan teknik purposive sampling dari pihak-pihak terkait dalam penyusunan anggaran, dan data dianalisis menggunakan model interaktif Miles dan Huberman. Hasil/Temuan: Hasil penelitian menunjukkan bahwa sistem Electronic Budgeting telah memberikan dampak positif dalam hal efisiensi sumber daya, peningkatan kesesuaian antara perencanaan dan realisasi anggaran, serta keberlanjutan sistem melalui inovasi teknologi. Seluruh proses penyusunan anggaran dilakukan secara sistematis sesuai prosedur. Namun, beberapa hambatan masih ditemukan, antara lain keterbatasan sumber daya manusia, sarana prasarana yang belum optimal, perubahan kebijakan yang mendadak, lemahnya koordinasi antarinstansi, serta minimnya partisipasi publik. Kesimpulan: Sistem Electronic Budgeting pada Pemerintah Provinsi DKI Jakarta mendukung penyusunan anggaran yang lebih transparan, efisien, dan akuntabel. Meskipun demikian, efektivitas penuh belum tercapai karena masih adanya beberapa kendala yang harus diatasi melalui peningkatan kapasitas SDM, infrastruktur pendukung, dan kolaborasi lintas sektor. Kata Kunci: Efektivitas, Penyusunan Anggaran, Electronic Budgeting
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 26 May 2025 02:53 |
| Last Modified: | 26 May 2025 02:53 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/22510 |
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