Hubungan Efisiensi Pengadaan Belanja Modal dan Belanja Pemeliharaan terhadap Kualitas Pengelolaan Barang Milik Negara pada Kementerian/Lembaga
Article Sidebar
Main Article Content
Abstract
The aims of this study is to measure efficiency of the procurement of capital expenditures and maintenance expenditures on the quality of state asset management at Ministries/Agencies (state institutions) based on the Budget Realization document in the 2019 and 2020 budget periods. The paper also analyzes the factors that may affect the efficiency level at the budget preparing stage with reference to State Asset Needs Planning. The research uses the Data Envelopment Analysis (DEA) method to measure efficiency. The efficiency values are then employed in a panel data regression to estimate the determinant factors of the efficiency. The results showed that the efficiency of capital expenditure procurement in 79 state institutions in 2019 and 2020 has an average score of 0.9957 and 0.9927. Meanwhile, the efficiency of maintenance spending in 79 state institutions in 2019 and 2020 had an average score of 0.9855 and 0.9711. Based on the results of panel data regression analysis, the determinant variables - drawn from state institutions' characteristics- and the State Asset Needs Planning document do not significantly influence the state institutions' efficiency in the budgeting process.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright notice can be accessed here
References
Bauer, Paul W., Berger, Allen N., Ferrier, Gary D., dan Humprey, David B. (1998). Consistency conditions for regulatory analysis of financial institutions: a comparison of frontier efficiency methods. Finance and Economics Discussion Series 1997-50, Board of Governors of the Federal Reserve System (U.S.)
Charnes, A., W. W. Cooper, dan E. Rhodes (1978). Measuring the efficiency of decision-making units. European Journal of Operation Research, 2(6) : 429-444
Ermasova, Natalia., L. Mikesell, John (2019). Public capital budgeting and management: the concept and its application in three important federations. Public Finance and Management, Volume 19, Number 3, pp. 175-199.
Irawan, Shiddiq Ardhi (2020). Pengukuran efisiensi kinerja anggaran kementerian/lembaga menggunakan data envelopment analysis (DEA). Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol. 2 No. 1
Irawati, Luci (2008). Pengukuran tingkat efisiensi bank umum syariah di indonesia dan analisis beberapa faktor penentu. Tesis Magister Program Studi Timur Tengah dan Islam, Program Pascasarjana, Universitas Indonesia
Kaganova, Olga, Amoils Judith Meira (2020). Central government property asset management: a review of international changes. Journal of Corporate Real Estate Vol. 22 No. 3, 2020, pp. 239-260, Emerald Publishing Limited
Kementerian Keuangan Republik Indonesia (2017). “Handbook Perencanaan Kebutuhan BMN”. Jakarta: Direktorat Barang Milik Negara.
Kementerian Keuangan Republik Indonesia (2021). Peraturan Menteri Keuangan Nomor 153/PMK.06/2021 tentang Perubahan PMK Nomor 150/PMK.06/2014 tentang Perencanaan Kebutuhan Barang Milik Negara.
Merini, Dian, dan Saputra, Putu Mahardika Adi (2013). Analisis efisiensi pengeluaran pemerintah sektor publik di kawasan asia tenggara: aplikasi data envelopment analysis. Jurnal Ilmiah Fakultas Ekonomi dan Bisnis Universitas Brawijaya. Vol. 1 Nomor 2
Miharto, Elititus (2020). Analisis perencanaan strategi, kualitas penyusunan anggaran berbasis kinerja dan efektifitas pengendalian anggaran terhadap capaian indikator kinerja pengelolaan anggaran dan optimalisasi kinerja satuan kerja (sebuah literatur review manajemen keuangan). Jurnal Ekonomi Manajemen Sistem Informasi. Vol. 2(1)
Noor, N. Mohd., Hamid, M. Y., Ghani, A. Abdul., Haron, S.N. (2011). Building Maintenance Budget Determination: An Exploration Study in the Malaysia Government Practice. The 2nd International Building Control Conference. Procedia Engineering 20 (2011) 435 – 444, Elsevier
Parwanto, Endri dan Harto, Puji (2017). Pengaruh hasil pemeriksaan BPK terhadap kinerja keuangan pemerintah daerah. Diponegoro Journal of Accounting. Volume 6, Nomor 1, Tahun 2017
Pemerintah Republik Indonesia. UU Nomor 17 Tahun 2003 tentang Keuangan Negara
Pemerintah Republik Indonesia. UU Nomor 1 Tahun 2004 tentang Perbendaharaan Negara
Pemerintah Republik Indonesia. Laporan Hasil Pemeriksaan Pemerintah Pusat Tahun 2020
Pemerintah Republik Indonesia. Laporan Keuangan Pemerintah Pusat Tahun 2020 (Audited)
Pemerintah Republik Indonesia. Peraturan Pemerintah Nomor 28 Tahun 2020 tentang Pengelolaan Barang Milik Negara
Rahmayanti, Yogi dan Horn, Theara (2010). Expenditure efficiency and the optimal size of government in developing countries. Discussion Papers in Economics and Business, Graduate School of Economics and Osaka School of International Public Policy (OSIPP) Osaka University, Toyonaka, Osaka 560-0043
Rakhmawati, Tri (2017). Pengukuran efisiensi di instansi pemerintah dengan metode data envelopment analysis (DEA) untuk mendukung reformasi birokrasi. LIPI Press
Rustanto (2019). Mengukur efisiensi pengelolaan BMN di level KPKNL (berdasarkan teknik sampling pada 10 KPKNL). Artikel DJKN Kementerian Keuangan, diakses pada tanggal 25 Januari 2022 melalui https://www.djkn.kemenkeu.go.id/artikel/baca/ 12829/Mengukur-efisiensi-pengelolaan-BMN-di-level-KPKNL-Berdasarkan Tehnik -Sampling-pada-10-KPKNL.html
Tran, Thien Vu & Noguchi, Masayoshi (2020): Public efficiency in Tokyo’s metropolitan local governments: the role of asset utilization and budgeting, Public Money & Management, DOI: 10.1080/09540962.2020.1734315