Analisa Reformulasi IKPA terhadap Pengawasan Pengelolaan Kinerja Keuangan Kementerian Agama


Yayuk Sri Rahayu(1*)

(1) UIN Sunan Gunung Djati Bandung, Indonesia
(*) Corresponding Author

Abstract


IKPA is an indicator set by the Ministry of Finance to measure the quality of the performance of national ministries/institutions' budget implementation, including compliance with plans, effectiveness of budget execution, efficiency of budget execution, and compliance. In 2022, the Ministry of Finance will change the paradigm of evaluating the performance of budget execution, from previously focusing on improving budget execution governance to support accelerated spending and output results, focusing on improving the quality of spending, so that it can contribute to the formation of economic results by providing the best contribution and social welfare. . This was then formulated in the form of a 2022 IKPA reformulation. This study aims to determine the effect of IKPA on oversight of financial performance management at the Ministry of Religion. The method in this study is a secondary qualitative research method. The research results show that the results of the evaluation in the third quarter of 2022, the aggregate IKPA score has reached a value of 92.88. this reflects that the governance of budget execution is maintained well.


Full Text:

PDF

References


Cooper, D. R., & Pamela, S. S. (2006). Metode Rise Bisnis. Jakarta: PT Media Global Edukasi.

Mardiasmo. (2009). Akuntabilitas Sektor Publik. Yogyakarta:

Peraturan Menteri Keuangan nomor 195/PMK.05/2018 tentang Monitoring dan Evaluasi Pelaksanaan Anggaran Belanja Kementerian Negara/Lembaga menetapkan Indikator Kinerja Pelaksanaan Anggaran (IKPA).

Peraturan Menteri Keuangan Nomor PER-04/PB/2020 tentang Petunjuk Teknis Penilaian Indikator Kinerja Pelaksnaan Anggaran Belanja K/L.

Peraturan Menteri Keuangan Nomor 190/PMK.05/2012 tentang Tata Cara Pembayaran Dalam Rangka Pelaksanaan Anggaran Pendapatan Dan Belanja Negara

Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus Disease 2019 (COVID-19) dan/atau dalam Rangka Menghadapi Ancaman yang Membahayakan Perekonomian Nasional dan/ atau Stabilitas Sistem Keuangan.

Peraturan Presiden Nomor 54 Tahun 2020 tentang Perubahan Postur dan Rincian Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2020




DOI: https://doi.org/10.15575/jpkp.v2i1.25113

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Yayuk SR

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

Jurnal Perpajakan dan Keuangan Publik
Has Been Indexed on:


  Moraref 
 

 

  
    
    

 

 

 

 

 

 


Jurnal Perpajakan dan Keuangan Publik is licensed under Attribution-ShareAlike 4.0 International