ANALISIS DAMPAK IMPLEMENTASI INDIKATOR KINERJA UTAMA TERHADAP SERAPAN ANGGARAN BPPK

Abstract

The increase of employees' performance has become the focus of all departments in the government, state-owned companies and private sectors. Employees' performance issue is still a big task, especially for the government. The society has their own perception about slow performance of civil servants. One of the efforts made by the Ministry of Finance to improve their staffs was by creating key performance indicators. By creating the target and measures of the employees' performance, Ministry of Finance was intended to motivate the government or other sectors to make improvements. One of the measurements was the budget performance. The implementation of the key performance indicators for the budget was started in 2009. To know the priority implementation, the data for the budget was compared with the budget realization in the previous year and after. The result showed that the budget in 2008 and 2009 was statistically equal in number.The budget in 2010 was also the same. However, from 2011 until 2014 the analysis showed there were differences in budget spending. It showed that priority indicators had impact in improving business process, although it needed several years. The BPPK budgets relatively increased year by year, but if we see it from the budget realization until the third quarter, it was still relatively small. It showed that the budget absorbance was still small at the end of the year. The budget plan hasn't been conducted well because there was a huge sum of budget at that end of the year. The huge sum happened because there was budget added at the end of the year so the realization and the prognosis are adjusted with the budget. It was also because not all sectors had the commitment to realize the budget planning. High level target would motivate all sectors to try harder to realize it. The continuous monitoring and evaluation by the top manager would have the impact to strengthen the middle and operational managers' commitment. Without the commitment from all departments involved, the employees' performance improvement wouldn't happen.