Ali Tafriji Biswan, Hendro Try Widianto


Abstrak: Peran Beyond Budgeting Entry Scan untuk Mengatasi Permasalahan Penganggaran Sektor Publik. Penelitian ini memiliki tujuan untuk mengidentifikasi dan menelaah permasalahan penganggaran pada Badan Layanan Umum (BLU) sebuah perguruan tinggi berdasarkan prinsip beyond budgeting. Metode yang digunakan adalah studi kasus terhadap sejumlah petinggi Politeknik Keuangan Negara STAN. Hasil penelitian menunjukkan bahwa berdasarkan Beyond Budgeting Entry Scan (BBES), terdapat tiga permasalahan utama penganggaran yakni kurangnya responsivitas anggaran, rendahnya level keterlibatan proses penyusunan anggaran, dan inefisiensi distribusi sumber daya. Penganggaran yang responsif, keterlibatan penyusunannya, dan distribusi sumber daya efisien merupakan kunci mengatasi permasalahan penganggaran sektor publik.


Abstract: The role of BBES to Overcome Public Sector Problems to Overcome Public Sector Budgeting Problems. This study aims to identify and examine budgeting problems at the Public Service Board (BLU) of a tertiary institution based on the principle of beyond budgeting. The method used is a case study of several officials of the STAN State Financial Polytechnic. The results showed that based on the Beyond Budgeting Entry Scan (BBES), there were three main budgeting problems namely lack of budget responsiveness, low levels of involvement in the budgeting process, and inefficiency in resource distribution. Responsive budgeting, involvement in its preparation, and efficient distribution of resources are vital to overcoming the problem of public sector budgeting.


penganggaran; respons anggaran; unit pelaksana

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