Analisis Hasil Penilaian Indikator Kinerja Pelaksanaan Anggaran pada Kanwil DJPb Lampung Tahun 2020-2021

SAPUTRA, M.RICARDO HANDYANTAMA (2022) Analisis Hasil Penilaian Indikator Kinerja Pelaksanaan Anggaran pada Kanwil DJPb Lampung Tahun 2020-2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Kanwil DJPb Lampung berkewajiban untuk mengukur kualitas kinerja pelaksanaan anggaran belanja di unitnya menggunakan IKPA untuk menilai kualitas kinerja pelaksanaan anggaran belanja tersebut dari sisi kesesuaian terhadap perencanaan, efisiensi pelaksanaan anggaran, dan efektivitas pelaksanaan anggaran. Melalui penelitian ini, IKPA Kanwil DJPb Lampung tahun 2020-2021 akan dianalisis untuk mengetahui hasil implementasi dan hasil perbandingannya, serta kendala dan permasalahan yang dihadapi dalam implementasi IKPA di Kanwil DJPb Lampung. Metode yang digunakan dalam karya tulis ini, yaitu kualitatif yang dibagi menjadi dua teknik pengumpulan data yaitu metode wawancara dan studi kepustakaan. IKPA adalah adalah indikator yang ditentukan oleh Kementrian Keuangan selaku BUN guna mengukur kualitas kinerja pelaksanaan anggaran belanja pada Kementerian/Lembaga dari sisi kepatuhan terhadap regulasi, kesesuaian terhadap perencanaan, efisiensi pelaksanaan anggaran, dan efektivitas pelaksanaan anggaran. Penilaian IKPA Kanwil DJPb Lampung tahun 2020-2021 menunjukkan hasil kinerja pelaksanaan anggaran yang baik. Dilihat dari hasil akhir IKPA Kanwil DJPb Lampung tahun 2020 dan 2021, maka nilai akhir IKPA pada tahun 2021 naik sebesar 2,93 atau naik sebesar 3,1% jika dibandingkan dengan nilai akhir IKPA tahun 2020. Pandemi Covid-19 menjadi kendala dan permasalahan utama dalam kinerja pelaksanaan anggaran di Kanwil DJPb Lampung. Dengan adanya kebijakan yang berubah-ubah untuk mengantisipasi Covid-19 berpengaruh juga ke penilaian IKPA pada Kanwil DJPb Lampung./ The Regional Office of DJPb Lampung is obliged to measure the quality of budget implementation performance in its unit using IKPA to assess the quality of the performance of the budget implementation in terms of conformity to planning, efficiency of budget execution, and effectiveness of budget implementation. Through this research, the IKPA of the Lampung DJPb Regional Office in 2020-2021 will be analyzed to find out the results of the implementation and the comparison results, as well as the obstacles and problems faced in the implementation of the IKPA in the Lampung DJPb Regional Office. The method used in this paper is qualitative which is divided into two data collection techniques, namely the interview method and literature study. IKPA is an indicator determined by the Ministry of Finance as the BUN in order to measure the quality of budget execution performance at Ministries/Agencies in terms of compliance with regulations, conformity to planning, efficiency of budget execution, and effectiveness of budget implementation. The IKPA assessment of the Lampung DJPb Regional Office for 2020-2021 shows the results of good budget implementation performance. Judging from the final results of the Lampung Regional Office of DJPb IKPA in 2020 and 2021, the final IKPA value in 2021 increased by 2.93 or increased by 3.1% when compared to the final IKPA value in 2020. The Covid-19 pandemic is a major obstacle and problem in the performance of budget implementation at the Regional Office of DJPb Lampung. With the changing policies to anticipate Covid-19, it will also affect the IKPA assessment at the Lampung DJPb Regional Office.

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