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PENGANGGARAN

SEKTOR PUBLIK
KONSEP ANGGARAN SEKTOR PUBLIK

ANGGARAN PENGANGGARAN Penganggaran


Sektor Publik
Pernyataan - Estimasi – Proses
Kinerja – Masa Depan –
Ukuran Finansial
?

Aspek Perencanaan Aspek Pengendalian Aspek Akuntabilitas


PENTINGNYA ANGGARAN BAGI PMERINTAH

BUDGETING

alat bagi pemerintah untuk mengarahkan pembangunan sosial-eko


KOMPAS
nomi, menjamin kesinambungan, dan meningkatkan kualititas
hidup masyarakat.

adanya kebutuhan dan keinginan masyarakat yangtak terbatas


Monitor dan terus berkembang, sedangkan sumber daya yang ada
terbatas

Instrument untuk meyakinkan bahwa pemerintah telah bertanggung jawab


Akuntabilitas terhadap rakyat
FUNGSI ANGGARAN SEKTOR PUBLIK
Ruang Publik
Koordinasi dan Komunikasi
Partisipasi Publik untuk kritik anggaran
Berlaku antar unit kerja

Politik 5 6 7
dokumen politik sebagai bentuk komitmen 8
dan kesepakatan atas penggunaan dana

Kebijakan Fiskal
Digunakan untuk mendorong, memfasilita 4 Penilai Kinerja Motivasi
si, dan mengkoordinasikan kegiatan ekon Realisasi atas Target
omi anggaran

1 2 3

Perencanaan Pengendalian
Rencana atas Biaya , Ke Alokasi terukur antara
giatan dan Hasil Biaya dan Dana nya
Jenis – Jenis
Anggaran Sektor
Publik
Dua Pendekatan Perencanaan dan Penyusunan Anggaran
Sektor Publik

Anggaran Tradisional atau Anggaran


Konvensional

New Public Management / Kinerja


Pendekatan Anggaran Tradisional

01 Cara Penyusunan Anggaran yang


didasarkan atas pendekatan
incremental
02

02 Struktur dan susunan anggaran yang


bersifat Line-Item
04
Contoh Anggaran Tradisional
Anggaran Polres Damai
Belanja Gaji 15.000.000
Belanja Peralatan 18.500.000
Belanja Makanan 7.500.000
Belanja Perjalanan 5.000.000
Jumlah 46.000.000
Kelemahan Anggaran Tradisional

Pendekatan incremental Lebih berorientasi pada input


menyebabkan sejumlah daripada output.
besar pengeluaran tidak
pernah diteliti secara
menyeluruh efektivitasnya .Anggaran tradisional
bersifat tahunan

Sentralisasi penyiapan
Kebanyakan pos-pos
anggaran ditambah dengan
anggaran tidak diharuskan
memiliki dasar atau alasan informasi yang tidak memadai
yang jelas. menyebabkan lemahnya
perencanaan anggaran
Pendekatan NPM / Kinerja

01 Setiap program atau aktivitas dilengkapi


dengan indikator kinerja untuk mengukur
keberhasilan
02

02 Mengelompokkan anggaran
berdasarkan program atau aktivitas

04
03 Diterapkannya unit costing untuk
setiap aktivitas
Contoh Anggaran Kinerja
Anggaran Polres Damai
Pengamanan L Anggaran Realisasi Indikator Kinerja
antas
Belanja Gaji 6.000.000 7.000.000 Tingkat Kecelakaa
n lalu lintas menur
un 50%
Belanja Peralat 7.500.000 7.000.000
an
Belanja Makan 1.500.000 1.500.000
an
Belanja Perjala 4.000.000 3.900.000
nan
Jumlah 19.000.000 19.400.000
ANGGARAN
KINERJA
ZERO-BASED BUDGETING (ZBB)

PROSES
IMPLEMENTASI
KEUNGGULAN KELEMAHAN

1. Identifikasi unit-
unit keputusan
2. Penentuan paket-
paket keputusan
3. Memeringkat dan
mengevaluasi
paket keputusan
PROSES
IMPLEMENTASI
PLANNNG,
PROGRAMMING
AND
BUDGETING KARAKTERISTIK
SYSTEM
(PPBS)

KELEBIHAN

KELEMAHAN
“ APA SAJA MASALAH

PENGGUNAAN ZBB DAN PPBS?
( New Public Management)

01 04

02 05

03 06
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Anggaran Tradisional New Public Management Perbanding
 Sentralis • Desentralisasi an
 Berorientasi pada input • Berorientasi pada input, Anggaran
output, dan outcome
 Tidak terkait dengan • Perencanaan jangka
Tradisional
perencanaan jangka panjang dan NPM
panjang
 Line-item dan • Berdasarkan sasaran
incremental kinerja
 Batasan departemen • Lintas departemen
yang kaku
 Bersifat tahunan • Bottom-up-bdgeting.
Thank you
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