REDESAIN SISTEM PERENCANAAN PENGANGGARAN : TANTANGAN MEWUJUDKAN PERENCANAAN DAN PENGANGGARAN YANG EFEKTIF DAN EFESIEN
TANTANGAN MEWUJUDKAN PERENCANAAN DAN PENGANGGARAN YANG EFEKTIF DAN EFISIEN
Abstrak
Planning and budgeting in Indonesia are ineffective and inefficient. To improve the quality of planning and budgeting in Indonesia, a state financial management reform was launched. Furthermore, to realize effective and efficient in planning and budgeting, a Redesign program in Planning and Budgeting was launched. This study intends to conduct a review or critical analysis of the policy. The study was conducted using descriptive qualitative methods and literature review. Based on the results of the study, it is concluded that the Redesign of the Planning and Budgeting System is not sufficient to create an effective and efficient budget. Strong coordination, equalization of terminology, focus on maintaining planning targets, distribution of authority related to planning, reduction of organizational structure, performance-focused bureaucratic behavior, performance measurement as a basis for budget allocation and reward and punishment are needed so that Redesain can successfully create an effective and efficient budget.
Keywords: Redesain, Planning, Budgeting, effective, effisien