Perkembangan Anggaran Sektor Publik

8/15/2019 Perkembangan Anggaran Sektor Publik

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Perkemba!a A!!ara Sek"#r P$b%&k

S&'"emA!!ara

Tra(&'&#a% New publicmanagement





Incrementalism

Meamba, a"a$ me!$ra!& r$*&a,&"em-&"em a!!ara "a,$ 'ebe%$ma/"a*a ka0&a me(a%am

K#'e* historic cost of service K&er0a (&&%a& (ar& *eera*a a!!ara



Line item

D&(a'arka *a(a &"em *eer&maa (a*e!e%$ara

T&(ak mem$!k&ka me!,&%a!ka

&"em b$!e" T&(ak (&(a'arka *a(a "$0$a a! &!&

(&a*a&



Ke%ema,a a!!ara "ra(&'&#a%

T&(ak '&kr#a a!!ara "a,$a (e!a RPP

Ireme"a% meebabka *e!e%$ara "&(ak (&"e%&"&eek"&+"a'a

Or&e"a'& *a(a &*$"

A"ar (e*ar"eme "&(ak ber,$b$!a

A!!ara *e!e%$ara r$"& (a m#(a% "er*&'a,

Ber'&a" "a,$a

Se"ra%&'a'& meebabka b$(!e" *a((&! Per'e"$0$a a!!ara "er%amba"

A%&ra &#rma'& a! "&(ak mema(a& me0a(& (a'armeka&'me *e!e(a%&a



• NPM ber#k$' *a(a k&er0a#r!a&'a'&

• Per"e!a,a 167a

A!!ara P$b%&k (e!aPe(eka"a Ne8 P$b%&Maa!eme" /NPM



Re&9e"&! :#9erme";Osborne dan Gaeber /12

1. Pemer&"a,a ka"a%&'

2. Pemer&"a, m&%&k ma'araka"

3. Pemer&"a, a! k#m*e"&"&

4. Pemer&"a, a! (&!eraka #%e, m&'&

5. Pemer&"a, a! ber#r&e"a'& ,a'&%

<. Pemer&"a, a! ber#r&e"a'& *a(a *e%a!!a

=. Pemer&"a,a 8&ra$'a,a

6. Pemer&"a, a"&'&*a"& . Pemer&"a, (e'e"ra%&'a'&

17. Pemer&"a, a! ber#r&e"a'& *a(a meka&'me*a'ar



Perba(&!a A!!ara Tra(&'&#a%(e!a A!!ara Berba'&'Pe(eka"a NPM

ANGGARAN TRADISIONAL NEW PUBLIC MANAGEMENT

Se"ra%&'"&' De'e"ra%&'a'&

Ber#r&e"a'& *a(a &*$" Ber#r&e"a'& *a(a &*$"> #$"*$">(a #$"#me /9a%$e #r m#e

T&(ak "erka&" (e!a*ereaaa 0a!ka *a0a!

U"$, (a k#m*re,e'& (e!a*eraaa 0a!ka *a0a!

L&e-&"em (a &reme"a%&'m Ber(a'arka 'a'ara k&er0a

Ba"a'a (e*ar"eme kak$ /rigiddepartment

L&"a' (e*ar"eme /crossdepartment

Me!!$aka a"$ra k%a'&k? voteaccounting

Zero-base Budgeting, PlanningProgramming Budgeting !stem

Pr&'&* a!!ara br$"#> '*e'&+k S&'"ema"&k (a ra'&#a%

Ber'&a" "a,$a Bottom-up budgeting



Era NPM me(#r#! $'a,a $"$kme!emba!ka *e(eka"a a!'&'"ema"&' (a%am *eraaaa!!ara 'ek"#r *$b%&k

Per$ba,a Pe(eka"a A!!ara



Karak"er&'"&k Um$m Pe(eka"a (a%amS&'"em A!!ara P$b%&k

1. K#m*re,e'&@k#m*ara"&

2. Ter&"e!ra'& (a %&"a' (e*ar"eme

3. Pr#'e' *e!amb&%a ke*$"$'a a! ra'&#a%

4. Ber0a!ka *a0a!5. S*e'&+ka'& "$0$a (a *era!k&!a *r&#r&"a'

<. Aa%&'&' "#"a% #'" (a bee+" /"erma'$k#*#r"$&" #'"

=. Ber#r&e"a'& *a(a input, output, dan outcome"value for mone!#

6. A(aa *e!a8a'a k&er0a



ANGGARAN KINERJA

A!!ara k&er0a (& (a'arka *a(a k#'e* value

for mone! (a *e!a8a'a a"a' k&er0a #$"*$".

A!!ara k&er0a 0$!a (&(a'arka *a(a "$0$a (a

'a'ara k&er0a. A!!ara (&$aka 'eba!a& a%a"$"$k mea*a& "$0$a. Pe&%a&a k&er0a(&(a'arka *a(a *e%ak'aa value for mone! (aek"&9&"a' a!!ara.

S&'"em a!!ara k&er0a mer$*aka '&'"em a!meak$* ke!&a"a *e$'$a *r#!ram (a "#%ak$k$r k&er0a 'eba!a& &'"r$me mea*a& "$0$a(a 'a'ara.



S&'"em a!!ara a! (&(a'arka*a(a *erk&raa ke!&a"a> b$ka *a(aa! "e%a, (&%ak$ka (&ma'a %a%$.

ZERO BASE BUDGETING



IMPLEMENTASI ZBB

I(e"&+ka'& $&"-$&" ke*$"$'a Pee"$a *ake"-*ake" ke*$"$'a

1. Pake" Ke*$"$'a mutuall!-e$clusive

2. Pake" Ke*$"$'a incremental

Merak&! (a me!e9a%$a'& *ake"ke*$"$'a



Keunggulan ZBB

1. &ka ZBB (&%ak'aaka (ea! ba&k maka (a*a"me!,a'&%ka a%#ka'& '$mber (aa 'eara e+'&e

2. ZBB ber#k$' *a(a 9a%$e #r m#e

3. Mem$(a,ka $"$k me!&(e"&+ka'& "er0a(&a

&e+'&e'& (a ke"&(akeek"&9a b&aa

4. Me&!ka"ka *e!e"a,$a (a m#"&9a'& '"a (a*e!a0ar

5. Me&!ka"ka *ar"&'&*a'& maa0eme %e9e% ba8a,

(a%am *r#'e' *e$'$a a!!ara.<. Me(#r#! #r!a&'a'& $"$k 'e%a%$ me!$0& a%"era"&

ak"&9&"a' (a *#%a *er&%ak$ b&aa 'er"a "&!ka"*e!e%$ara



Kelemahan ZBB

1. Pr#'e'a memaka 8ak"$ a! %ama> "er%a%$ "e#r&"&'(a "&(ak *rak"&'> memb$"$,ka b&aa a! be'ar

2. )e(er$! meekaka maaa" 0a!ka *e(ek

3. Im*%eme"a'& ZBB memb$"$,ka "ek#%#!& a! ma0$

4. Pr#'e' merak&! (a mere9&e8 *ake" ke*$"$'a

5. K$ra!a '"aa a! mem&%&k& kea,%&a (a%amme%ak$ka *erak&!a *ake" ke*$"$'a

<. Mem$!k&ka m$$%a ke'a a! ke%&r$ ba,8a

'em$a *ake" ke*$"$'a ,ar$' ma'$k (a%am a!!ara=. Me&mb$%ka ma'a%a, *er&%ak$ (a%am #r!a&'a'&



Planning, P!gamming, an"Bu"ge#ing S$%#em &PPBS'

Tek&k *e!a!!ara a!(&(a'arka *a(a "e#r& '&'"em a!

ber#r&e"a'& *a(a #$"*$" (a "$0$a(e!a *eekaa $"amaa a(a%a,a%#ka'& '$mber (aa ber(a'arkaaa%&'&' ek##m&



La!ka,-%a!ka, Im*%eme"a'&PPBS

Mee"$ka "$0$a $m$m #r!a&'a'& (a"$0$a $&" #r!a&'a'& (e!a 0e%a'.

Me!&(e"&+ka'& *r#!ram-*r#!ram (a

ke!&a"a $"$k mea*a& "$0$a a! "e%a,(&"e"a*ka.

Me!e9a%$a'& berba!a& *r#!ram a%"ea"&(e!a me!,&"$! cost-bene%t (ar&ma'&!-ma'&! *r#!ram.

Pem&%&,a *r#!ram a! mem&%&k& maaa"be'ar (e!a b&aa a! ke&%.

A%#ka'& '$mber (aa ke ma'&!-ma'&!



Karak"er&'"&k PPBS

1. Ber#k$' *a(a "$0$a (a *r#!ram $"$kmea*a& "$0$a.

2. Seara ek'*%&'&" me0e%a'ka &m*%&ka'& "er,a(a*

"a,$ a!!ara a! aka (a"&! karea PPBSber#r&e"a'& *a(a ma'a (e*a.

3. Mem*er"&mba!ka 'em$a b&aa a! "er0a(&.

4. D&%ak$ka aa%&'&' '&'"ema"&k a"a' berba!a&*r#!ram a%"era"&> me%&*$"&?

. &(e"&+ka'& "$0$a

. &(e"&+ka'& 'eara '&'"ema"&k a%"era"& *r#!ram$"$k mea*a& "$0$a

. e'"&ma'& "#"a% (ar& ma'&!-ma'&! *r#!rama%"era"& (a



Ke%eb&,a PPBS

1. Mem$(a,ka (a%am *e(e%e!a'&a "a!!$! 0a8ab(ar& maa0eme *$ak ke maa0eme mee!a,.

2. Da%am 0a!ka *a0a! (a*a" me!$ra!& beba.

3. Mem*erba&k& k$a%&"a' *e%aaa me%a%$&*e(eka"a '"a(ar b&aa /cost awareness (a%am*ereaaa *r#!ram.

4. L&"a' (e*ar"eme 'e,&!!a (a*a" me&!ka"kak#m$&ka'&> k##r(&a'&> (a ker0a 'ama a"ar

(e*ar"eme.

5. Me!,&%a!ka *r#!ram a! overlapping a"a$ber"e"a!a (e!a *ea*a&a "$0$a #r!a&'a'&.

<. PPBS me!!$aka "e#r& marginal utilit! > 'e,&!!a

me(#r#! a%#ka'& '$mber (aa 'eara #*"&ma%.



Ke%ema,a PPBS

1. PPBS memb$"$,ka '&'"em &#rma'& a! a!!&,>ke"er'e(&aa (a"a> a(aa '&'"em *e!$k$ra> (a '"aa! mem&%k& ka*ab&%&"a' "&!!&.

2. Im*%eme"a'& PPBS memb$"$,ka b&aa a! be'ar

karea PPBS memb$"$,ka "ek#%#!& a! a!!&,.

3. PPBS ba!$' 'eara "e#r&> am$ '$%&"(&&m*%eme"a'&ka.

4. PPBS me!aba&ka rea%&"a' *#%&"&k (a rea%&"a'

#r!a&'a'& 'eba!a& k$m*$%a ma$'&a a! k#m*%ek'.5. PPBS mer$*aka "ek&' a!!ara a! statisticall!

oriented. Pe!!$aa '"a"&'"& "erka(a! k$ra! "a0am$"$k me!$k$r eek"&+"a' *r#!ram. S"a"&'"&k ,aa"e*a" $"$k me!$k$r bebera*a *r#!ram "er"e"$ 'a0a.

<. Pe!a*%&ka'&a PPBS me!,a(a*& ma'a%a, "ek&'.



Ma'a%a, $"ama *e!!$aa ZBB (aPPBS

&' Bounded rationalit! > ke"erba"a'a (a%am me!a%&'&''em$a a%"era"&> "er$"ama $"$k me!$k$r #$"*$".

2. K$ra!a (a"a $"$k memba(&!ka 'em$aa%"era"&> "er$"ama $"$k me!$k$r #$"*$".

3. Ma'a%a, ke"&(ak*a'"&a '$mber (aa> *#%akeb$"$,a (& ma'a (e*a> *er$ba,a *#%&"&k> (aek##m&.

4. Pe%ak'aaa "ek&k "er'eb$" me&mb$%ka beba

*eker0aa a! 'a!a" bera".5. Ke'$%&"a (a%am mee"$ka "$0$a (a *erak&!a

*r#!ram "er$"ama ke"&ka "er(a*a" *er"e"a!ake*e"&!a /con(ict of interest .



Ma'a%a, $"ama *e!!$aa ZBB (aPPBS

<. Ser&!ka%& "&(ak mem$!k&ka $"$k me%ak$ka*er$ba,a *r#!ram 'eara e*a" (a "e*a".

=. Ter(a*a" ,amba"a b&r#kra'& (a *er%a8aa

*#%&"&k a! be'ar $"$k ber$ba, /resistance tocharge.

6. Pe%ak'aaa "ek&k "er'eb$" 'er&! "&(ak 'e'$a&(e!a *r#'e' *e!amb&%a ke*$"$'a *#%&"&k.P#%&"&k ber$'a,a memb$a" *e%ak'aaa %eb&,technocratic a! ,a% "er'eb$" b&'amem*e!ar$,& *r#'e' a!!ara.

. Pa(a ak,&ra> *emer&"a, ber#*era'& (a%am($&a a! "&(ak ra'&#a%.



TERIMA KASIH



Per"aaa

P&*&" ? (& I(#e'&a ma'&, mere*aka a!"ra(&'&#a% a"a$ NPMC

a8aba? Berba'&' k&er0a karea berba'&' k&er0amaka '$(a, meera*ka NPM 8a%a$*$ ma'&,

'eke(ar k#'e* (a ber(a'arka a"$ra. B&m# ? Pr#'e' (a kr&"er&a (a%am me!$ba, '&'"em

a!!ara (ar& "ra(&'&#a% ke ZBBC

a8ab? Me!&k$"& a"$ra ma&.

He'"& ? Tra(&'&#a% me!!$aka 9#"e a#$"&!(a '*e'&+kC

a8ab? Pe!a!!ara ber(a'arka (a"a ,&'"#r&'.

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