ANALYSIS OF THE LOGIC MODEL APPROACH TO THE PREPARATION OF PERFORMANCE INFORMATION IN THE PLANNING AND BUDGETING PROCESS AT THE BIRO UMUM SEKRETARIAT DAERAH KALIMANTAN UTARA

Siti Rosidah, Abdul Juli Andi Gani, Endah Setyowati
  Erudio, Vol 10, No 2 (2023),  pp. 256-266  

Abstract

This research aims to describe and analyze in a comprehensive and detailed manner the processes, outcomes, supporting factors, and inhibiting factors for compiling performance information using the Logic Model approach in planning and budgeting at the Biro Umum of the Sekretariat Daerah of North Kalimantan Province. The researcher uses the stages of building a Logic Model from Mclaughlin and Jordan (2015), which consist of gathering relevant information, defining problems and contexts, defining performance elements in tables, drawing models, and involving stakeholders in program verification. The results showed that the process and results of compiling performance planning and budgeting performance information at the Biro Umum of the Sekretariat Daerah of North Kalimantan Province were partly under the stages of building a Logic Model. However, the stages of drawing up the model and involving stakeholders in defining performance and program verification elements had yet to be fulfilled effectively. Existing performance indicators are output-oriented, not outcome-oriented. Recommendations for further research by evaluating the effectiveness of using the Logic Model approach in preparing planning and budgeting performance information.

Keywords


planning, performance budgeting, performance information, logic model

Full Text:

PDF

References


Bastian, Indra. 2010. Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga.

Berman, Evan M. 2006. Performance and Productivity in Public and Nonprofit Organizations - Second Edition. M.E. Sharpe Inc, USA.

Cole, Martin dan Parston, Greg. 2006. Unlocking Public Value : A New Model For Achieving High Performance in Public Service Organizations. John Wiley & Sons, Inc., Hoboken, New Jersey, USA.

Conyers D dan Hills P. 1984. An Introduction to Development Planning in the Third Word. Chichester: John Wiley and Sons.

Faludi, A. 1973. Planning Theory. Oxford: Pergamon Press.

Kellogg, W. K. 2004. Using logic models to bring together planning, evaluation, and action: logic model development guide. Michigan: WK Kellog Foundation.

Kemenkeu. 2014. Panduan Penyusunan Informasi Kinerja. Jakarta: Kementerian Keuangan.

Knowlton, L. W., dan Phillips, C. C. 2013. The logic model guidebook: Better strategies for great results (2nd Edition). SAGE Publishing.

Kumolo, C. dkk. 2017. Nawa Cita untuk Kesejahteraan Rakyat Indonesia – Integrasi Perencanaan Pembangunan Nasional dan Daerah. Jakarta: PT. Kompas Media Nusantara.

Mahmudi. 2015. Manajemen Kinerja Sektor Publik, Edisi Ketiga. Yogyakarta: UPP STIM YKPN.

Mardiasmo. 2002. Akuntansi Sektor Publik. Yogyakarta: Andi Press.

McLaughlin, Jhon. A., & Gretchen B. Jordan. 2015. “Using Logic Models” in Handbook of Practical Program Evaluation. 4th Edition (Kathryn E. Newcomer, Harry P. Hatry, & Joseph S. Wholey (Eds.)). San Fransisco: Jossey-Bass.

Mulyono, S., & Yumari. 2017. Evaluasi Kinerja Organisasi Publik. Yogyakarta: Deepublish.

Peraturan Pemerintah Nomor 12 Tahun 2019 Tentang Pengelolaan Keuangan Daerah.

Peraturan Presiden Nomor 33 Tahun 2020 Tentang Standar Harga Satuan Regional.

Peraturan Menteri Dalam Negeri Nomor 86 Tahun 2017 Tentang Tata Cara Perencanaan, Pengendalian dan Evaluasi Pembangunan Daerah, Tata Cara Evaluasi Rancangan Peraturan Daerah Tentang Rencana Pembangunan Jangka Panjang Daerah dan Rencana Pembangunan Jangka Menengah Daerah, serta Tata Cara Perubahan Rencana Pembangunan Jangka Panjang Daerah, Rencana Pembangunan Jangka Menengah Daerah, dan Rencana Kerja Pemerintah Daerah.

Peraturan Menteri Dalam Negeri Nomor 77 Tahun 2020 Tentang Pedoman Teknis Pengelolaan Keuangan Daerah.

Pratama, N. D., Abdurahim, A., & Sofyani, H. 2018. Determinan Efektivitas Implementasi Anggaran Berbasis Kinerja Dan Penyerapan Anggaran Di Pemerintah Daerah. Jurnal Reviu Akuntansi Dan Keuangan, 8(1), 9.

Sailendra, A. M. 2015. Standar Operasional Prosedur dalam Organisasi. Jakarta: PT Raja Grafindo Persada.

Sirait, A.F. 2017. Kajian Asimetri Informasi Dalam Penentuan Alokasi Anggaran. Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) 1.1: 13-13.

Suhadak., & Nugroho Trilaksono. 2007. Paradigma Baru Pengelolaan Keuangan Daerah Dalam Penyusunan APBD di Era Otonomi. Malang: Bayumedia Publishing.

Surianti, M. 2015. The Implementation of Performance Based Budgeting In Public Sector (Indonesia Case: A Literature Review). Research Journal of Finance and Accounting. Vol. 6, No. 12.

Symond, D. 2015. Kajian Perencanaan Dan Penganggaran Kesehatan Di Dinas Kesehatan Kota Padang Tahun 2014. Jurnal Kesehatan Masyarakat, 2(1), 116–123.

Wibowo. 2011. Manajemen Kinerja. Bandung: Rajawali Pers.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 Erudio Journal of Educational Innovation

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.