PERFORMANCE-BASED BUDGETING BY DEDDI NORDIAWAN Dosen gw di Fakultas Ekonomi Universitas Indonesia! PERFORMANCE-BASED BUDGETING BY DEDDI NORDIAWAN PENGANGGARAN BERBASIS KINERJA OLEH DEDDI NORDIAWAN Dosen gw di Fakultas Ekonomi Universitas Indonesia! My lecturer at the Faculty of Economics Universitas Indonesia! 📘 Bilingual — English & Indonesian | Faculty of Economics UI

📘 Anggaran Berbasis Kinerja

Performance-Based Budgeting adalah metode penganggaran yang mengaitkan alokasi dana dengan hasil (output dan outcome) yang ingin dicapai, bukan sekadar berdasarkan jumlah dana yang dibelanjakan.

Menurut Deddi Nordiawan, pendekatan ini menekankan tiga aspek utama:

• Efisiensi → penggunaan dana secara optimal
• Efektivitas → pencapaian tujuan program
• Akuntabilitas → pertanggungjawaban atas hasil

🔹 Ciri-ciri Utama

• Berorientasi pada hasil (result-oriented)
• Memiliki indikator kinerja yang jelas
• Menghubungkan anggaran dengan target kinerja
• Melibatkan evaluasi kinerja secara berkala

🔹 Komponen Penting

• Input → sumber daya (dana, SDM)
• Output → hasil langsung kegiatan
• Outcome → dampak jangka panjang
• Indikator Kinerja → alat ukur keberhasilan

📊 Contoh Tabel Anggaran Berbasis Kinerja (Sektor Pendidikan)

Komponen	Deskripsi
Program	Pelatihan Guru
Input	Rp 1.000.000.000 (anggaran pelatihan)
Output	100 guru dilatih
Outcome	Nilai siswa meningkat rata-rata 15%
Indikator Kinerja	Jumlah guru dilatih & Persentase peningkatan nilai siswa
Target	100 guru & peningkatan nilai ≥ 10%
Realisasi	100 guru & peningkatan nilai 15%
Evaluasi	Target tercapai (efektif dan efisien)

🔎 Analisis Contoh

• Input → Output → Outcome menunjukkan hubungan logis antar komponen.
• Keberhasilan tidak diukur dari anggaran habis, tetapi dari hasil yang dicapai.
• Outcome (kenaikan nilai siswa) menjadi indikator utama keberhasilan program.

🔹 Kelebihan & Kelemahan

Kelebihan: Transparansi dan akuntabilitas meningkat, penggunaan anggaran lebih efisien, mendukung pengambilan keputusan berbasis kinerja.

Kelemahan: Sulit menentukan indikator yang tepat, membutuhkan sistem evaluasi yang kuat, berpotensi manipulasi indikator.

🔹 Kesimpulan

Pendekatan Deddi Nordiawan menekankan bahwa anggaran modern harus berfokus pada hasil (performance), bukan sekadar pengeluaran (spending). Dengan demikian, setiap rupiah yang digunakan harus dapat dipertanggungjawabkan melalui capaian kinerja yang jelas.

📘 Performance-Based Budgeting

Performance-Based Budgeting is a budgeting method that links the allocation of funds to the results (output and outcome) intended to be achieved, rather than merely based on the amount of funds spent.

According to Deddi Nordiawan, this approach emphasizes three main aspects:

• Efficiency → Optimal use of funds
• Effectiveness → Achievement of program goals
• Accountability → Responsibility for the results

🔹 Main Characteristics

• Result-oriented
• Has clear performance indicators
• Links budget to performance targets
• Involves periodic performance evaluations

🔹 Key Components

• Input → Resources (funds, human resources)
• Output → Immediate results of activities
• Outcome → Long-term impact
• Performance Indicator → Measurement tool for success

📊 Example of a Performance-Based Budget Table (Education Sector)

Component	Description
Program	Teacher Training
Input	Rp 1,000,000,000 (training budget)
Output	100 teachers trained
Outcome	Student grades increased by an average of 15%
Performance Indicator	Number of teachers trained & percentage increase in grades
Target	100 teachers & grade increase ≥ 10%
Realization	100 teachers & grade increase 15%
Evaluation	Target achieved (effective and efficient)

🔎 Example Analysis

• Input → Output → Outcome shows a logical relationship between components.
• Success is not measured by the budget being spent, but by the results achieved.
• The outcome (increase in student grades) serves as the primary indicator of program success.

🔹 Pros & Cons

Pros: Increased transparency and accountability, more efficient budget usage, and supports performance-based decision-making.

Cons: Difficult to determine precise indicators, requires a strong evaluation system, and carries the potential for indicator manipulation.

🔹 Conclusion

The Deddi Nordiawan approach emphasizes that modern budgeting must focus on performance, not just spending. Therefore, every rupiah used must be accountable through clear performance achievements.