When performance-based budgeting is carried out properly, the existing budget will be efficient and utilized optimally, as well as minimizing inefficiencies in state spending.
This was conveyed by Ummu Nur Hanifah, S. I. A who is a Young Policy Analyst at the Ministry of PANRB in the Virtual Public Lecture Series II organized by the Faculty of Administration, University of Indonesia (FIA UI), Wednesday (28/4/2022) afternoon with the theme “Measuring Performance Accountability”. Government based on Monitoring and Evaluation Practices in Several Regions”
This event started with an introduction by the Moderator of the General Lecture, namely Drs. Muh Azis Muslim, M.Si, who said that this webinar will discuss the implementation of SAKIP which includes strategic planning and monitoring, evaluation, measurement and reporting systems of performance as a benchmark for accountability of government agencies in each region in Indonesia.
“Hopefully we can take some lessons in the practice of implementing this SAKIP in various regions in Indonesia,” said Azis Muslim.
Umm Nur Hanifah, S. I. A then delivered her presentation material by explaining the increasing number of state expenditures in the 2012 to 2022 APBN, while the achievements of several national development indicators were not too significant.
“The amount of state spending spent is not directly proportional to the movement of national strategic indicators. Of course there is a problem here,” he concluded.
Through the study of the Menpan-RB, continued Ummu, this happened because the users of the state budget were wasteful, inefficient, and the government was not wise in budget allocation. This happens because many government agencies do not have clear targets for what they want to achieve, their performance measures are not clear, program activities are not related, and activities are not in accordance with the purpose of the activity.
Furthermore, Ummu explained that SAKIP (Government Agencies Performance Accountability System), public sector performance management to support state goals, is a systematic series of various activities, tools, and procedures designed for the purposes of determining and measuring, collecting data, classifying, summarizing, and reporting. performance of government agencies in the context of accountability and performance improvement of government agencies.
“Through SAKIP, we encourage the creation of a paradigm shift in three things, namely the focus on performance which was previously report-based and is now a work system; work that initially focused on finance, namely the realization of the budget into performance seen from the impact of the strategic design that was formed; as well as the performance management process which was previously an administrative process into a managerial one,” he explained.
After that, Ummu explained that SAKIP encourages performance-based budgeting through the formulation of clear priority goals/targets, setting performance targets and targets to measure success, formulating programs/activities that support the goals/targets, and setting budgets in accordance with the programs/activities that have been implemented. formulated.
The challenges in implementing SAKIP, added Ummu, include issues of collaborative governance or crosscutting; integration of planning, budgeting, and performance; and performance form the basis of government internal management. However, with a good and consistent implementation of SAKIP, the use of the budget will be better and more efficient.
The presentation of the material was finished, then continued with a question and answer session where one of more than 200 participants asked “Is the income or salary of ASN related to the performance of government agencies?”.
Umm replied that this is something that the Kemenpan-RB is trying to do where there are different perspectives between the Kemenpan-RB and the Ministry of Finance. “The Ministry of Finance demands that ASN must have high performance professionalism so that a salary increase can be applied, but the Ministry of Pan-RB considers that a high salary will try to do their best so that their performance increases. We will do further research on this, hopefully we can find a middle point,” he replied.