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"Tesis meneliti hubungan penganggaran berbasis kinerja terhadap reformasi birokrasi di Indonesia. Data untuk variabel reformasi birokrasi diukur melalui Indeks Reformasi Birokrasi (RB). Kementerian dan lembaga pemerintah pusat menjadi objek penelitian ini karena merupakan objek utama yang mempengaruhi perbaikannya tata kelola pada pemerintah Indonesia. Variabel utama dalam penelitian ini adalah variabel penganggaran berbasis kinerja yang diwakili oleh variabel penyerapan anggaran, capaian keluaran/output, dan efisiensi penggunaan anggaran sedangkan variabel kontrol dalam penelitian ini adalah variabel pagu anggaran/alokasi anggaran dan jumlah Aparatur Sipil Negara (ASN) per Kementerian dan Lembaga. Berdasarkan data periode 2014-2018, hasil dari estimasi panel fixed effect ini menunjukkan bahwa adanya hubungan langsung penganggaran berbasis kinerja terhadap Reformasi Birokrasi di Indonesia. Kementerian atau Lembaga dengan nilai indeks keluaran/output yang meningkat, penyerapan yang tinggi, jumlah ASN yang rendah, serta konteks historis efisiensi penganggaran, cenderung juga mengalami peningkatan Indeks Reformasi Birokrasi (RB).

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The thesis examines the relationship between performance-based budgeting and bureaucratic reform in Indonesia. Data for bureaucratic reform variables are measured through the Bureaucratic Reform Index (RB). Ministries and central government agencies are the object of this research because they are the main objects that influence the improvement of governance in the Indonesian government. The main variable in this research is the variable of performance-based budgeting which is represented by the variable of budget absorption, output/output achievement, and efficiency of budget use, while the control variables in this study are the variable of the budget ceiling/budget allocation and the number of State Civil Servants (ASN) per Ministry and Institution. Based on data for the 2014-2018 period, the results of this fixed effect panel estimate indicate that there is a direct relationship between performance-based budgeting and Bureaucratic Reform in Indonesia. Ministries or institutions with increased output/output index values, high absorption, low number of ASN, and the historical context of budgeting efficiency, also tend to experience an increase in the Bureaucratic Reform Index (RB)."

"Kebijakan reformasi birokrasi merupakan upaya pemerintah dalam menghadapi tuntutan global dan mengatasi permasalahan birokrasi yang ada di Indonesia. Kebijakan reformasi birokrasi nasional terdiri dari delapan area perubahan, salah satunya adalah bidang tatalaksana. Ombudsman adalah lembaga negara yang memiliki inisiatif untuk menjalankan kebijakan reformasi birokrasi tersebut, dalam hal ini kebijakan tersebut diselenggarakan oleh Sekretariat Jenderal Ombudsman Penelitian ini bertujuan untuk mengetahui bagaimana implementasi kebijakan reformasi birokrasi bidang tatalaksana pada Ombudsman, bagaimana dampak dari implementasi kebijakan tersebut dan faktor-faktor apa saja yang menjadi pendorong dan penghambat implementasi kebijakan tersebut. Penelitian ini menggunakan teori implementasi kebijakan dengan pendekatan post positivist dan teknik pengumpulan data kualitatif. Hasil penelitian ini adalah Implementasi kebijakan reformasi birokrasi tersebut menyebabkan perubahan-perubahan yang baik bagi para implementornya, namun perubahan tersebut kurang dirasakan oleh organisasi secara keseluruhan. Hasil penelitian menyarankan agar implementasi kebijakan reformasi birokrasi melibatkan keseluruhan unsur kepegawaian yang ada di Ombudsman.

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Bureaucratic Reform policy is a form of government efforts in the face of global demands and solve the problems that exist in the Indonesian bureaucracy. Bureaucratic reform national policy consists of eight areas of change, one of which is the field of management. Ombudsman is a state agency that has an initiative to run the bureaucratic reform policies, in this case the policy is organized by the Secretariat General of the Ombudsman. This research aimed to find out how bureaucratic reform policy implementation in the field of management of the Ombudsman, how the impact of the implementation of the policy and what factors are driving and inhibiting into policy implementation.

This study uses the theory of policy implementation with post positivist approach and qualitative data collection techniques. The results of this research is implementation of bureaucratic reform policies led to the changes that are good for the implementers, but the change is less perceived by the organization as a whole. The results of the study suggest that implementation of the bureaucratic reform policies involving all the staffing elements that exist in the Ombudsman."

"Upaya pemerintah memperbaiki kinerja Pegawai Negeri Sipil (PNS) mulai diterapkan pada program Reformasi Birokrasi. Merujuk pada Peraturan Presiden (Perpres) No. 81 tahun 2010 tentang Grand Design Reformasi Birokrasi 2010-2025 dan Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (Permenpan&RB) No. 20 Tahun 2010 tentang Road Map Reformasi Birokrasi 2010-2014, salah satunya Penataan Sistem Manajemen SDM Aparatur melalui budaya kerja. Proses adopsi budaya kerja oleh PNS menggunakan teori Proses Difusi Inovasi Everett M. Rogers. Evaluasi dari implementasi proses difusi inovasi dengan model konsep struktur Howard Greenbaum. Penelitian menggunakan pendekatan kualitatif, dengan strategi penelitian studi kasus. Hasil penelitian mengungkapkan penggunaan saluran komunikasi, dimensi jangka waktu serta perilaku dan komitmen pimpinan merupakan hal penting bagi PNS dalam mengadopsi, merubah pola pikir dan perilaku sesuai dengan budaya kerja yang berlaku. Evaluasi saluran komunikasi proses difusi inovasi mempengaruhi tercapainya tujuan organisasi. Evaluasi bertujuan agar proses difusi inovasi berjalan berkesinambungan hingga tercapainya perubahan perilaku PNS.

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Government effort towards upgrading the work performance of Civil Servants has been implemented in the Bureaucratic Reformation program. Referring to the Presidential Regulation number 81, 2010 about the Grand Design of the 2010-2025 Bureaucratic Reformation and the Minister for the Empowerment of State Apparaturs Regulation and Bureaucratic Reformation number 20, 2010 about the Road Map of the 2010-2014 bureaucratic Reformation, which covers the Arrangement of the Apparaturs Human Resources Management System through work culture. The adoption process of work culture by the Civil Servants applies the Diffusion Innovation Process theory of Everett M. Rogers. The evaluation of the process implementation applies the structural concept model of Howard Greenbaum. The research uses qualitative approach, along with the case study research strategy. The result of this research reveals the uses of communication channels, time frame dimension, and the importance of the leaders' behaviour and commitment for Civil Servants (PNS) in order to adopt and change their behaviour and way of thinking which are more appropriate to the standard work culture that holds true. The evaluation of communication channels of the diffusion innovation process influences the organization goals. The evaluation aims at the continuous diffusion innovation process to change the Civil Servants' behaviour."

"Agenda penting reformasi birokrasi dalam good governance belum terwujud secara konferehensif. Pembangunan Zona Integritas menuju WBK/WBBM merupakan salah satu cara percepatannya. TNI AD menerbitkan Juknis Kasad Nomor Kep/877/XII/2021 sebagai pedoman pembangunan ZI bagi kesatuan jajarannya. Implementasi kebijakan tersebut belum optimal termasuk didalamnya Rindam XIV/Hasanuddin sebagai Satker bidang pendidikan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi implementasi kebijakan Kasad tentang pembangunan Zona Integritas di lingkungan TNI AD. Kegiatan penelitian ini menggunakan pendekatan post-positivism sehingga untuk pengambilan data menggunakan metode wawancara, studi pustaka dan studi dokumen. Faktor yang mempengaruhi implementasi pembangunan ZI di Rindam XIV/Hasanuddin menggambarkan komunikasi efektif belum berjalan; sumber daya belum optimal; disposisi implementator memenuhi kriteria; dan struktur birokrasi yang ideal.Hasil penelitian didapatkan bahwa dari keempat faktor yang mempengaruhi yaitu faktor komunikasi dan sumber daya di Rindam XIV/Hasanuddin memiliki kelemahan paling dominan meskipun dua faktor lainnya tidak dapat diabaikan karena masih memiliki kelemahan secara minor. Sehingga, disarankan kepada instansi terkait agar mengoptimalkan efektifitas komunikasi dan meningkatkan alokasi sumber daya, serta pada peneliti lain agar melakukan penelitian untuk mengetahui pengaruh pengembangan ZI terhadap percepatan RB dan penelitian terkait langkah pemecahan masalah impelementasi Junis Kasad tahun 2021.

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The important agenda for bureaucratic reform in good governance has not yet been realized in a comprehensive manner. The construction of an Integrity Zone towards WBK/WBBM is one way to accelerate it. The TNI AD issued Kasad Technical Guidelines Number Kep/877/XII/2021 as a guideline for developing ZI for its ranks. The implementation of this policy has not been optimal, including Rindam XIV/Hasanuddin as the Working Unit for education. Therefore, this research aims to analyze the factors that influence the implementation of Kasad's policy regarding the development of Integrity Zones within the Indonesian Army. This research activity uses a post-positivism approach so that data collection uses interview methods, literature study and document study. Factors influencing the implementation of ZI development in Rindam XIV/Hasanuddin illustrate that effective communication has not yet been implemented; resources are not optimal; the implementer's disposition meets the criteria; and an ideal bureaucratic structure.

The research results showed that of the four influencing factors, namely communication and resource factors, Rindam XIV/Hasanuddin had the most dominant weaknesses, although the other two factors could not be ignored because they still had minor weaknesses. So, it is recommended to relevant agencies to optimize communication effectiveness and increase resource allocation, as well as to other researchers to conduct research to determine the effect of ZI development on accelerating RB and research related to problem solving steps for the implementation of Junis Kasad in 2021."

"In 2014, President Joko ‘Jokowi’ Widodo declared he would lead Indonesia, the most populous Muslim nation on earth, to become a ‘global maritime fulcrum’ (GMF). His announcement was taken as a sign of Indonesia’s commitment to be a more active participant in regional maritime security. This nascent maritime vision, however, suffers from endogenous flaws, ranging from personal leadership to widespread bureaucratic deficiencies, culminating in its recession from Indonesian political discourse. This paper seeks to understand how and why the GMF receded from political discourse through the lens of strategic narrative. It finds that technocratic appeal serves as a stronger legitimating method of the GMF compared to other forms, which is due to agential preferences aligning with domestic structural conditions, resulting in development narratives being favoured over maritime-related narratives. The relationship results in government priorities being skewed towards the infrastructure aspect of the GMF at the cost of the other aspects. To demonstrate this argument, this paper analyses an original dataset of 267 speeches and statements, both in English and Indonesian, delivered by key government officials related to formulating and implementing the GMF concept from 2014 to 2021, in addition to relevant policy documents."

"Penelitian ini membahas penerapan penganggaran berbasis kinerja di Universitas Indonesia pada tahun anggaran 2011 untuk kemudian dibandingkan dengan teori-teori yang berkembang hingga kini, penelitian-penelitian yang sudah dilakukan sebelumnya ataupun peraturan perundang-undangan yang berlaku saat ini. Hasil penelitian ini adalah implementasi penganggaran berbasis kinerja masih belum diterapkan secara benar, dilihat dari lima aspek, perencanaan anggaran dan kinerja, realisasi anggaran, pengukuran kinerja, evaluasi kinerja dan pelaporan anggaran dan kinerja. Beberapa saran kemudian disajikan penulis diantaranya, perlu adanya ketetapan baku mengenai penyusunan indikator kinerja, integerasi antar sistem keuangan dan anggaran dalam hal keterserapan/realisasi dan penerapan sistem reward and punishment supaya perlahan budaya tertib administrasi tumbuh di UI.

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This study discusses the application of performance-based budgeting at the University of Indonesia in fiscal year 2011 and then compared with the theories developed up to now, studies that have been done before or regulations applicable at this time. The results of this study is the implementation of performance-based budgeting is still not implemented correctly, viewed from five aspects, planning budgeting and performance, budget realization, performance measurement, performance evaluation and reporting of budget and performance. Some suggestions then presented by the writer, the need for standard provisions regarding the preparation of performance indicators, integration between financial and budgets systems in terms of absorption/realization and implementation of reward and punishment system, so good administrative culture gradually grows in UI. "

"Penelitian ini bertujuan untuk menganalisis faktor kondisi organisasi yang mempengaruhi kesuksesan penerapan Penganggaran Berbasis Kinerja (PBK) di Kementerian Negara/Lembaga Republik Indonesia. Metode penelitian yang digunakan yaitu Structural Equation Modeling (SEM) menggunakan aplikasi LISREL 8.70. Hasil penelitian menunjukkan bahwa faktor kontekstual tidak terbukti berpengaruh terhadap kesuksesan penerapan Penganggaran Berbasis Kinerja, sedangkan faktor organisasional terbukti berpengaruh. Dalam penelitian ini, faktor kontekstual direfleksikan oleh faktor dukungan politik serta faktor manfaat misi organisasi kepada masyarakat. Sedangkan faktor organisasional direfleksikan oleh faktor komitmen pimpinan, kemudahan mengukur output organisasi, kejelasan dalam penentuan tujuan organisasi, pengambilan keputusan berdasarkan fakta, dan kesesuaian teknologi organisasi.

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The purpose of this study is to analyze the effect of agency conditions on the successful implementation of performance based budgeting at Ministries/State Institutions of Republic of Indonesia. This research uses Structural Equation Modeling (SEM) using LISREL 8.70. The results shows that contextual factors do not affect performance based budgeting's success, while organizational factors do. In this study, contextual factors were reflected by political support and by institution's mission valence toward community. In the other hand, organizational factors were reflected by leadership commitment, output of the organization, organizational goal setting, fact-based decision making, and information technology."

"ABSTRAKPenelitian ini membahas implementasi anggaran berbasis kinerja di LAPAN (studi kasustahun 2013). Tujuannya adalah untuk memahami implementasi anggaran berbasis kinerjayang telah diterapkan berdasarkan prinsip dan komponen anggaran berbasis kinerja. Selainitu penelitian ini juga mendeskripsikan kendala yang terjadi dalam mengimplementasikananggaran berbasis kinerja.Pendekatan dan teknik yang digunakan adalah pendekatan post-positivisme dengan metodepengumpulan data kualitatif. Teknik pengumpulan data dilakukan dengan observasi,wawancara dan studi literatur. Jenis penelitian ini adalah penelitian deskriptif, dimana akandilakukan eksplorasi dan analisis atas fakta mengenai implementasi anggaran berbasis kinerjadi LAPAN.Hasil penelitian menunjukkan bahwa secara umum implementasi anggaran berbasis kinerjabelum sepenuhnya dilakukan dalam penyusunan dokumen rencana kerja dan anggaran diLAPAN tahun 2013, karena prakteknya baru sebatas berpedoman pada peraturan danpedoman yang ada, dan masih mengindikasikan adanya praktek anggaran tradisional.

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ABSTRACTThis study discusses the implementation of performance-based budgeting in LAPAN (casestudy, in 2013). The purpose is to understand the implementaion of performance basedbudgeting which has been applied based on principle and component performance-basedbudgeting. Furthermore, study also describes the problems that occur in the implementationof performance based budgeting.The approaches that will be used in this study is post-posstive approach with qualitative datacollection methods. Data collection method is done by observation, interview, and literaturestudy. This research is a descriptive study which will be carried out an exploration andanalysis to the facts regarding the implementation of performance-based budgeting inLAPAN.The results showed that generically the implementation of performance-based budgeting hasnot been fully carried out on the preparation of work plans and budget document in LAPANin 2013, because the practice is merely based on the existing regulations and guidelines, andstill indicating a traditional budget practices.;This study discusses the implementation of performance-based budgeting in LAPAN (casestudy, in 2013). The purpose is to understand the implementaion of performance basedbudgeting which has been applied based on principle and component performance-basedbudgeting. Furthermore, study also describes the problems that occur in the implementationof performance based budgeting.The approaches that will be used in this study is post-posstive approach with qualitative datacollection methods. Data collection method is done by observation, interview, and literaturestudy. This research is a descriptive study which will be carried out an exploration andanalysis to the facts regarding the implementation of performance-based budgeting inLAPAN.The results showed that generically the implementation of performance-based budgeting hasnot been fully carried out on the preparation of work plans and budget document in LAPANin 2013, because the practice is merely based on the existing regulations and guidelines, andstill indicating a traditional budget practices."

"ABSTRAKPenelitian ini membahas Implementasi Penganggaran Berbasis Kinerja di Sekretariat Kabinet Studi Kasus Tahun 2016 . Tujuan penelitian ini adalah untuk membahas Implementasi Penganggaran Berbasis Kinerja dilihat dari komponen Penganggaran Berbasis Kinerja, yaitu Indikator Kinerja, Standar Biaya dan Evaluasi Kinerja serta Prakondisi Penganggaran Berbasis Kinerja di Sekretariat Kabinet. Penelitian ini menggunakan pendekatan post positivis dengan metode pengumpulan data kualitatif. Teknik pengumpulan data dilakukan dengan wawancara dan studi kepustakaan serta dokumen. Temuan dari penelitian ini menunjukkan bahwa implementasi Penganggaran Berbasis Kinerja di Sekretariat Kabinet belum sepenuhnya menerapkan komponen-komponen dari Penganggaran Berbasis Kinerja. Hal ini tercermin dari : a Indikator Kinerja Outcome yang belum mencerminkan core bussiness dari Sekretariat Kabinet dan belum sesuai dengan prinsip SMART-C; b Tidak adanya Standar Biaya Keluaran dan belum diterapkan prinsip value for money terhadap penyusunan komponen biaya; dan c Mekanisme feedback yang belum berjalan dengan baik, sehingga rekomendasi hasil evaluasi tidak dimanfaatkan dan belum memberikan pengaruh yang signifikan terhadap peningkatan kinerja program dan kegiatan. Prakondisi yang mengakibatkan belum maksimalnya Implementasi Penganggaran Berbasis Kinerja di Sekretariat Kabinet adalah: 1 Lingkungan atau kondisi yang kurang mendukung dan kurang berorientasi pada kinerja, 2 Sistem kontrol yang kurang efektif dari pimpinan kementerian/lembaga, dan 3 Penerapan Strategic Planning yang kurang baik. Hasil penelitian menyarankan untuk menyusun Kamus Indikator Kinerja sebagai pedoman dalam penyusunan informasi kinerja, menyusun Standar Biaya Keluaran, peningkatan koordinasi dan sinkronisasi antara Biro Perencanaan dan Keuangan, Biro Akuntabilitas Kinerja dan Reformasi Birokrasi serta Inspektorat, peningkatan keterlibatan dan komitmen pimpinan terhadap proses perencanaan dan penganggaran, adanya mekanisme umpan balik dari pimpinan atas hasil evaluasi dan meningkatkan kualitas manajemen kinerja melalui pengembangan budaya kinerja di Sekretariat Kabinet

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ABSTRACT This study discusses the Implementation of Performance Based Budgeting in the Cabinet Secretariat Case Study of 2016 . The purpose of this study is to discuss the Implementation of Performance Based Budgeting based on Performance Based Budgeting Performance, ie Performance Indicators, Cost Standards and Performance Evaluation and Performance Based Budgeting Preconditions in the Cabinet Secretariat. This research uses post positivist approach with qualitative data collection method. Data collection techniques were conducted by interviews and literature studies and documents.The findings of this study indicate that the implementation of Performance Based Budgeting in the Cabinet Secretariat has not fully implemented the components of Performance Based Budgeting. This is reflected in a Outcome Performance Indicators not yet reflecting the core business of the Cabinet Secretariat and not in accordance with the SMART C principle B The absence of Output Cost Standard and not yet applied the principle of value for money against the preparation of cost components And c Feedback mechanism that has not run well, so that recommendation of evaluation result is not utilized and has not give significant influence to the improvement of program and activity performance. Preconditions that result in not yet maximized Implementation of Performance Based Budgeting in Cabinet Secretariat are 1 Environment or conditions that are less supportive and less performance oriented, 2 Ineffective control systems from ministry institution leaders, and 3 poor implementation of Strategic Planning. The results of the study suggest to compile the Performance Indicators Dictionary as guidance in the preparation of performance information, compile the Output Cost Standard, improve coordination and synchronization between the Planning and Financial Bureau, the Bureau of Performance Accountability and Bureaucracy Reform as well as the Inspectorate, the increased involvement and commitment of the leadership towards the planning and budgeting process, There is a feedback mechanism from the leadership of the evaluation results and improving the quality of performance management through the development of performance culture in the Cabinet Secretariat"