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Abstrak :
Reformasi keuangan negara mengamanatkan pentingnya good financial governance, salah satunya adalah penganggaran berbasis kinerja. Sistem penganggaran berbasis kinerja sangat memperhatikan keterkaitan antara pendanaan (input) dengan kinerja (output). Permasalahan utama dalam penelitian ini adalah adanya inkonsistensi antara realisasi anggaran (92,86%) dengan capaian output (75%) dalam penerapan penganggaran berbasis kinerja di Kementerian Perindustrian. Penelitian ini bertujuan untuk menganalisis penyebab permasalahan serta merumuskan strategi perbaikannya. Teori New Public Management (NPM) digunakan untuk melihat apakah penerapan penganggaran berbasis kinerja telah sesuai dengan karakteristik NPM, yang diukur dari capaian output dibandingkan realisasi anggaran. Pendekatan penelitian adalah kualitatif dengan metode single case study di Kementerian Perindustrian. Hasil penelitian menunjukkan bahwa beberapa target yang ditetapkan tidak tepat sasaran dan anggaran tidak sepenuhnya fokus digunakan untuk mendukung output. Strategi perbaikan yang diusulkan adalah usulan perubahan target sasaran dan indikator kinerja (output) yang berorientasi outcome serta pengoptimalan peran pemantauan dan pengawasan dalam pelaksanaan kegiatan di unit kerja. Dapat disimpulkan bahwa penerapan penganggaran berbasis kinerja di Kementerian Perindustrian belum berjalan maksimal dan belum memenuhi sepenuhnya karakteristik NPM sehingga belum dapat meningkatkan good financial governance. ......Financial reform mandates the importance of good financial governance, one of which is performance budgeting. Performance budgeting system is very concerned about the relationship between funding (input) and performance (output). The main problem in this study is the inconsistency between budget realization (92.86%) and output achievements (75%) in performance budgeting implementation in the Indonesian Ministry of Industry. This study aims to analyze the causes of the problem and formulate improvement strategies. New Public Management (NPM) theory is used to see whether the implementation of performance budgeting is in accordance with the characteristics of the NPM, which is measured by the achievement of output compared to budget realization. The research approach is qualitative with a single case study method at the Indonesian Ministry of Industry. The results of the study indicate that some of the targets set are not right and the budget is not fully focused used to support outputs. Proposed improvement strategies are proposed change in targets and performance indicators (output) to outcome oriented as well as optimizing the role of monitoring and supervision in the implementation of activities in the work unit. It can be concluded that the implementation of performance-based budgeting in the Ministry of Industry has not run optimally and has not fully met the characteristics of the NPM so that it has not been able to improve good financial governance.

Abstrak :
Salah satu isu krusial dalam pengelolaan Barang Milik Negara (BMN) adalah tidak dipergunakannya BMN secara efisien sehingga menimbulkan kondisi BMN yang unutilized dan underutilized. Konsep capital charge dalam ranah pengelolaan aset publik dapat menjadi salah satu solusi untuk meningkatkan efisiensi penggunaan aset. Capital charge telah diimplementasikan pada beberapa negara antara lain Australia, Inggris, Selandia Baru, dan Kanada. Penelitian ini bertujuan menganalisis kemungkinan diterapkannya konsep capital charge pada pengelolaan BMN dan prasyarat yang harus dipenuhi untuk penerapan capital charge tersebut. Penelitian ini menggunakan pendekatan kualitiatif berupa studi kasus pada Direktorat Jenderal Kekayaan Negara Kementerian Keuangan (DJKN). DJKN merupakan unit pemerintah yang berwenang dalam merumuskan kebijakan di bidang pengelolaan BMN, termasuk kebijakan capital charge. Hasil penelitian menunjukkan bahwa konsep capital charge memiliki relevansi dengan konsepsi pengelolaan BMN, terutama pada optimalisasi pengelolaan BMN dengan fokus cost efficiency pada kondisi BMN yang underutilized. Berdasarkan hal tersebut, capital charge sangat mungkin untuk diterapkan di Indonesia, namun dalam implementasinya juga perlu memperhitungkan dampak fiskal dari sudut pandang penganggaran keuangan negara di dalam Anggaran Pendapatan dan Belanja Negara (APBN). ......One of the crucial issues in the management of State Property (BMN) is that BMN is not used efficiently, resulting in conditions where BMN is unutilized and underutilized. The concept of capital charges in the realm of public asset management can be one solution to increase the efficiency of asset use. Capital charges have been implemented in several countries, including Australia, England, New Zealand, and Canada. This study aims to analyze the possibility of applying the capital charge concept to BMN management and the prerequisites that must be met for the application of the capital charge. This study uses a qualitative approach in the form of a case study at the Directorate General of State Assets Management of the Ministry of Finance (DGSAM). DGSAM is a government agency that has the authority to formulate BMN management policies, including capital charge policies. The study results show that the capital charge concept has relevance to the concept of BMN management, especially in optimizing BMN management with a focus on cost efficiency in underutilized BMN conditions. Based on this, a capital charge can be implemented in Indonesia, but in its implementation, it is also necessary to take into account the fiscal impact from the perspective of state financial budgeting in the APBN.

Abstrak :
Pemerintah sejak tahun 2010 telah menunjukan keseriusannya dalam memajukan kesetaraan gender melalui strategi kebijakan pengarusutamaan gender di Indonesia. Strategi ini telah menghasilkan serangkaian kebijakan pengarusutamaan gender yang diperkenalkan ke semua instansi pemerintahan terkait. Tujuan dari penelitian ini untuk mengetahui bagaimana praktik kerja birokrasi saat ini dapat mendukung atau menghalangi gender untuk berkembang dalam instansi dan implikasinya kepada pegawai. Tidak semua pegawai memiliki sudut pandang yang sama, mengingat realitas sosial bersifat plural. Kajian penelitian ini melihat perspektif ASN terhadap kebijakan yang bertolak belakang dengan narasi positif. Dengan pendekatan kualitatif interpretivisme, kuesioner dengan 167 responden dan wawancara semi terstruktur dengan 15 ASN dari instansi Pemerintah Pusat, Lembaga dan Pemerintah Daerah dilakukan dan data dianalisis menggunakan analisis tematik. Kesimpulan yang dapat diambil adalah meskipun terdapat niat baik dalam kebijakan tersebut, kebijakan ini mungkin belum dapat sepenuhnya dapat dilakukan dalam organisasi. mengingat hal tersebut diharapkan pemerintah dapat meninjau pengelolaan sistem birokrasi guna mendukung kebijakan pengarusutamaan gender kearah yang lebih baik. Penelitian ini diharapkan dapat membantu organisasi dalam mengembangkan dan menerapkan kebijakan pengarusutamaan gender di internal organisasi sehingga memberi dampak positif meskipun dilakukan di sektor publik. ......Since 2010, the Indonesian government has demonstrated its commitment to gender equality by implementing a gender mainstreaming policy approach. As a result of this policy, all relevant government agencies have implemented a number of gender mainstreaming policies. The goal of this research is to see how present bureaucratic work methods can help or impede gender development inside the agency, as well as what this means for personnel. Given the plural nature of social reality, not all employees share the same point of view. This research project examines ASN's viewpoint on policies that contradict positive narratives. A questionnaire with 167 respondents and semi-structured interviews with 15 ASN from Central Government agencies, Institutions, and Local Governments were done using a qualitative interpretivism approach, and the data were processed using theme analysis. The conclusion to be reached is that, even though the policy is well-intentioned, it may not be properly implemented inside the business. In light of this, it is hoped that the government will conduct a review of the bureaucratic system's administration in order to better support gender mainstreaming programs. Even though it is conducted in the public sector, this research is meant to aid organizations in designing and executing gender mainstreaming policies within the organization so that it has a positive impact.

Abstrak :
Public organizations are now requested to continually increase its service quality to be able to compete with the private sector which is continually expanding to respond to the environment changes. One of the new paradigm in the management of the public sector is known as the New Public Management (NPM) , in which, according to some research conducted by experts, the Traditional Model of public Administration is no more suitable to the present organizational needs. A lot of work has been done towards the NPM approach , and the one , especially discussed in this writing , is the adoption of the Performance Management System (PMS) as realized by the private sector. This is because the performance measurement at the traditional model does not include the periodical evaluation towards the program as well as the individual. This measurement is also more leaning towards the economic perspective (input oriented) in which the connection between input cost and the goal has not yet been seen. For this purpose, some countries have tried to implement the PMS with some different conclusion. This writing tried to insvestigate whether the the PMS is successful or has failed based on some literature research as conducted by some scholars in this field. On the other hand, problems which are related to the implementation of the PMS and its effect towards the public sector have also been evaluated. At the end of this writing some recommendations have been presented. It is certain that each organization has different characteristics which means that the implementation of the program should be adjusted to the uniqueness of the public sector organization.