Implementasi Logic Model pada Informasi Kinerja Dokumen Penganggaran KPPN Tanjung Balai Tahun Anggaran 2019-2021

SANI, FADHILLAH (2022) Implementasi Logic Model pada Informasi Kinerja Dokumen Penganggaran KPPN Tanjung Balai Tahun Anggaran 2019-2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini mengulas tentang keterkaitan informasi kinerja KPPN Tanjung Balai berdasarkan basis logic model dalam dokumen penganggaran pada tahun anggaran 2019-2021. Logic model merupakan salah satu upaya implementasi penganggaran berbasis kinerja melalui penguatan informasi kinerja antara kinerja dengan pendanaan. Metode penelitian kepustakaan dan wawancara digunakan untuk memperoleh data yang bersifat nyata dan aktual mengikuti perkembangan penganggaran berbasis kinerja di Indonesia. Dari hasil penelitian yang dilakukan menunjukkan bahwa informasi kinerja KPPN Tanjung Balai telah menerapkan kerangka berpikir logic model, sehingga banyak ditemukan kesesuaian pada informasi kinerjanya. Namun demikian terdapat beberapa perbedaan seperti perbedaan pemilihan kata, format, serta jumlah output antara tahun anggaran 2019-2021. Oleh karenanya penelitian ini dimaksud agar pembaca mengetahui kesesuaian yang ada pada informasi kinerja KPPN Tanjung Balai melalui pendekatan logic model serta kendala yang terjadi dalam perumusannya./ This study reviews the relevance of KPPN Tanjung Balai performance information based on the logic model basis in the budgeting document for the 2019-2021 fiscal year. The logic model is one of the efforts to implement performance-based budgeting through strengthening performance information between performance and funding. Literature research and interview methods were used to obtain real and actual data following the development of performance-based budgeting in Indonesia. From the results of the research conducted, it shows that the performance information of the KPPN Tanjung Balai has implemented a logic model thinking framework, so that many conformities are found in its performance information. However, there are some differences such as differences in word choice, format, and number of outputs between the 2019-2021 fiscal year. Therefore, this research is intended so that readers know the suitability of the KPPN Tanjung Balai performance information through a logic model approach and the obstacles that occur in its formulation.

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