Beyond Budgeting dalam Pemodelan Mitigasi Risiko Fiskal Daerah: Studi di Pemerintah Daerah Kabupaten Bondowoso Provinsi Jawa Timur

Dina Suryawati; Anwar Anwar; Agus Suharsono; Hermanto Rohman; Alfareza Firdaus

doi:10.35967/njip.v22i1.379

Authors

Dina Suryawati Universitas Jember https://orcid.org/0000-0002-9618-7337
Anwar Universitas Jember
Agus Suharsono Universitas Jember
Hermanto Rohman Universitas Jember
Alfareza Firdaus Universitas Jember

DOI:

https://doi.org/10.35967/njip.v22i1.379

Keywords:

Fiscal Risks, Mitigation, Beyond Budgeting, Local Government

Abstract

The low level of regional fiscal independence can result in pressure and fiscal risks for the central and regional governments. Local governments need to have an adaptive organizational system to mitigate fiscal risks for their regions. This study aims to design an early warning system to monitor local government fiscal risks through an adaptive fiscal risk mitigation model. This research was conducted in two stages: first, identifying the level of regional fiscal risk using the content analysis method, and second, designing a risk mitigation model using the Soft System Methodology (SSM). The results of this study indicate that all the fiscal risk indicators studied (financial, economic, social, institutional, and environmental) have high-value risk items. The fiscal risk mitigation model resulting from this research is through the beyond budgeting conception, which focuses on the structure of the institutional system. A self-organizational framework and a bottom-up system are the two main elements that drive the beyond-budgeting institutional ecosystem as fiscal risk mitigation. The self-organizational framework can be built through the supportive leader, organizational network, and market coordination subsystems—the bottom-up system-building subsystem, namely through resources on demand, public focus, and relative targets.

Downloads

Download data is not yet available.

References

Ahyaruddin, M., & Akbar, R. (2018). Indonesian Local Government’s Accountability and Performance: the Isomorphism Institutional Perspective. Jurnal Akuntansi Dan Investasi, 19(1). https://doi.org/10.18196/jai.190187

Alsharari, N. M., & Abougamos, H. (2017). The processes of accounting changes as emerging from public and fiscal reforms. Asian Review of Accounting, 25(1), 2–33. https://doi.org/10.1108/ARA-01-2016-0007

Anessi-Pessina, E., Barbera, C., Sicilia, M., & Steccolini, I. (2016). Public sector budgeting: a European review of accounting and public management journals. Accounting, Auditing & Accountability Journal, 29(3), 491–519. https://doi.org/10.1108/AAAJ-11-2013-1532

Aranda, C., Arellano, J., & Davila, A. (2014). Ratcheting and the Role of Relative Target Setting. The Accounting Review, 89(4), 1197–1226. https://doi.org/10.2308/accr-50733

Ariwibawa, Y., Rachmina, D., & Falatehan, A. F. (2018). Strategi Peningkatan Implementasi Anggaran Berbasis Kinerja Pada Ditjen Anggaran Kementerian Keuangan. Jurnal Manajemen Pembangunan Daerah, 10(1). https://doi.org/10.29244/jurnal_mpd.v10i1.22703

Ayu Okta Rezariski. (2020). Penerapan Penganggaran Berbasis Kinerja Dan Reformasi Birokrasi Di Indonesia. Jurnal Indonesia Sosial Sains, 1(4), 248–256. https://doi.org/10.36418/jiss.v1i4.43

Azhari, A. K., & Negoro, A. H. S. (2019). Desentralisasi dan Otonomi Daerah di Negara Kesatuan Republik Indonesia. Intrans Publishing.

Badan Pemeriksa Keuangan. (2021). Laporan Hasil Reviu Atas Kemandirian Fiskal Pemerintah Daerah Tahun 2020.

Bank Indonesia. (2022). Laporan Perekonomian Provinsi Jawa Timur Agustus 2022. https://www.bi.go.id/id/publikasi/laporan/lpp/Pages/Laporan-Perekonomian-Provinsi-Jawa-Timur--Agustus-

BBRT. (2013). Beyond Budgeting Principles. Beyond Budgeting Institute. https://www.bbrt.co.uk/beyond-budgeting/bb-principles.html

BBRT. (2016). The 12 Beyond Budgeting principles. Beyond Budgeting Institute. https://bbrt.org/the-beyond-budgeting-principles/

Biswan, A. T. (2018). Praktik Sistem Penganggaran Melalui Penataan Arsitektur Dan Informasi Kinerja. Jurnal Manajemen Keuangan Publik, 2(1), 35–46. https://doi.org/10.31092/jmkp.v2i1.264

Biswan, A. T., & Grafitanti, I. D. (2021). Memaknai Kembali Penganggaran Berbasis Kinerja Berdasarkan Studi Implementasi Penganggaran Sektor Publik. Jurnal Manajemen Perbendaharaan, 2(1), 35–56. https://doi.org/10.33105/jmp.v2i1.368

Biswan, A. T., & Widianto, H. T. (2019). Peran Beyond Budgeting Entry Scan Untuk Mengatasi Permasalahan Penganggaran Sektor Publik. Jurnal Akuntansi Multiparadigma, 10(2). https://doi.org/10.18202/jamal.2019.08.10018

Bogsnes, B., Larsson, D., Olesen, A., Player, S., & Röösli, F. (2016). Update of the Beyond Budgeting Principles. In Beyond Budgeting Institute. www.bbrt.org

CARTER, J., & AJAM, T. (2003). Local Government Fiscal Risk – Discussion Document. AFReC Pty Ltd.

Checkland, P., & Poulter, J. (2020). Soft Systems Methodology. In Systems Approaches to Making Change: A Practical Guide (pp. 201–253). Springer London. https://doi.org/10.1007/978-1-4471-7472-1_5

Creswell, J. W. (2017). Research design pendekatan kualitatif, kuantitatif, dan mixed. In Yogyakarta: pustaka pelajar (3rd ed.). Pustaka Pelajar.

Dayanti, P. R., Eliyana, A., Emur, A. P., & Pratama, A. S. (2022). Supportive Leadership: A Literature Review. International Journal of Science and Management Studies (IJSMS), 74–80. https://doi.org/10.51386/25815946/ijsms-v5i2p109

Direktorat Jenderal Perimbangan Keuangan. (2022). Portal Data SIKD. Kementerian Keuangan RI. https://djpk.kemenkeu.go.id/portal/data/apbd

Direktorat Jenderal Perimbangan Keuangan Kementerian Keuangan. (2022). Laporan Perkembangan Ekonomi dan Fiskal Daerah (Sinergi Pendanaan).

Ferizaldi. (2018). Model Akuntabilitas Birokrasi di Era Otonomi Khusus Aceh (Tinjauan Terhadap Tes Shalat dan Baca Al-Qur’an di Kabupaten Aceh Barat Daya). Jurnal Ilmu Pemerintahan Nakhoda, 17(29), 18–25. https://doi.org/10.35967/jipn.v17i29.7055

Ginting, M. C. (2018). Partisipasi Anggaran dan Kinerja Manajerial Organisasi. Jurnal Manajemen, 4(1), 23–33.

Hakim, D. B., & Falatehan, A. F. (2022). Strategi Monitoring Fiskal Daerah di Kota Cirebon. Jurnal Manajemen Agribisnis, 10(2), 887–903.

Harmon, M., & Mayer, R. T. (2014). Organization Theory for Public Administration (1st ed.). Little, Brown.

Hasaniarto, & Ishak. (2015). Analisa Perimbangan Keuangan Pusat dan Daerah: Studi Kasus Tuntutan Propinsi Riau Terhadap Dana Bagi Hasil Subsektor Perkebunan Kelapa Sawit. Nakhoda: Jurnal Ilmu Pemerintahan, 14(1), 36. https://doi.org/10.35967/jipn.v14i1.6173

Hesrini, E. (2015). Analisis Penyusunan Anggaran Berbasis Kinerja Pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Gresik. E-Jurnal Ilmu Manajemen MAGISTRA, 1(1), 56–70.

Konul Digital. (2022). Beyond Budgeting. Konul Digital GmbH. https://konul.digital/en/blog/beyond-budgeting

Kopits, G. (2014). Coping with fiscal risk. OECD Journal on Budgeting, 14(1), 47–71. https://doi.org/10.1787/budget-14-5jxrgssdqnlt

Lichtarski, J. M., & Piórkowska, K. (2021). Heterarchical Coordination in Inter-organizational Networks: Evidence from the Tourism Industry. Tourism and Hospitality Management, 27(2), 235–253. https://doi.org/10.20867/thm.27.2.1

Mercya Vaguita, W. A. (2020). Evaluasi Penggunaan Aplikasi Sistem Keuangan Desa (SISKEUDES) Di Kecamatan 2X11 Kayu Tanam. Nakhoda: Jurnal Ilmu Pemerintahan, 18(2), 79. https://doi.org/10.35967/jipn.v18i2.7844

Mokoginta, I. S., & Asfari, D. D. (2015). Fiscal stress index sebagai sistem peringatan dini krisis fiskal di Indonesia. Research Report-Humanities and Social Science, 2.

Murifal, B. (2021). Strategi Manajemen Mengoptimalkan Kinerja dengan Konsep Beyond Budgeting. Ekonomis: Journal of Economics and Business, 5(1), 245. https://doi.org/10.33087/ekonomis.v5i1.318

Nguyen, D. H., Weigel, C., & Hiebl, M. R. W. (2018). Beyond budgeting: review and research agenda. Journal of Accounting & Organizational Change, 14(3), 314–337. https://doi.org/10.1108/JAOC-03-2017-0028

Nkomah, B. B., Igbokwe-Ibeto, C. J., & Anazodo, R. O. (2016). Local Government Financial Autonomy?: A Comparative Analysis of Nigeria and Brazil. Oman Chapter of Arabian Journal of Business and Management Review, 5(10), 38–54. https://doi.org/10.12816/0028092

O’Grady, W., Akroyd, C., & Scott, I. (2017). Beyond Budgeting: Distinguishing Modes of Adaptive Performance Management. In Advances in Management Accounting (Vol. 29, pp. 33–53). Emerald Group Publishing Ltd. https://doi.org/10.1108/S1474-787120170000029003

Ouali, M. A., & Boussetta, M. (2017). A Comparative Study of Local Financial Autonomy in Italy, France and Morocco. European Scientific Journal, 13, 151–162.

Parwoto, P., & Halim, A. (2020). The Effects of Organizational and Political Factors on the Development of Performance Measurement System (PMS) of Local Government Institutions. Journal of Accounting and Investment, 21(2). https://doi.org/10.18196/jai.2102146

Popesko, B., Novák, P., Dvorský, J., & Papadaki, Š. (2018). The Maturity of a Budgeting System and its Influence on Corporate Performance. Acta Polytechnica Hungarica, 14(7). https://doi.org/10.12700/APH.14.7.2017.7.6

Pramelani, P., & Widyastuti, T. (2021). Persepsi Milenial terhadap Gaya Kepemimpinan Calon Presiden Tahun 2024. Nakhoda: Jurnal Ilmu Pemerintahan, 20(2), 1–13. https://doi.org/10.35967/njip.v20i2.196

Rakhmayani, A. N. (2019). Manajemen Risiko pada Pengelolaan Keuangan di Daerah. TimesIndonesia. https://www.timesindonesia.co.id/read/news/240658/manajemen-risiko-pada-pengelolaan-keuangan-di-daerah

Reka, C. I., Stefan, P., & Daniel, C. V. (2014). Traditional Budgeting Versus Beyond Budgeting: A Literature Review. Annals of the University of Oradea: Economic Science, Vol 23, Iss 1, Pp 573-581 (2014). https://doaj.org/article/42df384c56d6467eb21f1702870bf145

Röösli, F., & Kaduthanam, S. (2018). Beyond Budgeting as a mindset and a framework for action. Management Journal Changement, 4, 20–22.

Samudrage, D. N., & Beddage, H. S. (2018). Status and Challenges in Implementing Beyond Budgeting: Evidence from Sri Lanka. International Business Research, 11(12), 113. https://doi.org/10.5539/ibr.v11n12p113

Sanjaya, I., Martini, R., & Ahnaf, M. F. (2021). Fiscal Stress: Growth Aspects of Pad, Growth of Capital Expenditure, and Economic Growth. 4th Forum in Research, Science, and Technology (FIRST-T3-20), 177–183.

Santis, S. (2020). The demographic and economic determinants of financial sustainability: an analysis of Italian local governments. Sustainability, 12(18), 7599.

Saragih, J. P. (2016). Politik Desentralisasi Fiskal: Permasalahan Dalam Implementasi. Jurnal Politica Dinamika Masalah Politik Dalam Negeri Dan Hubungan Internasional, 5(2).

Sarman, P. H. S. (2020). Kepemimpinan Perubahan Menuju Kesiapan Implementasi Model Penganggaran Adaptif (Studi Kasus di PT. Bumi Empon Mustiko) [Thesis]. Universitas Sanata Dharma.

Sasmito, Y. (2022). Analisis Profesionalitas Aparatur Sipil Negara Berdasarkan Pengukuran Indeks Profesionalitas ASN (IP ASN) di Badan Perencanaan Pembangunan dan Penelitian Pengembangan Daerah Provinsi Kepulauan Bangka Belitung. Nakhoda: Jurnal Ilmu Pemerintahan, 21(1), 31–43. https://doi.org/10.35967/njip.v21i1.262

Septira, F., & Prawira, I. F. A. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Fiscal Stress. JPAK: Jurnal Pendidikan Akuntansi Dan Keuangan, 7(1), 57–64.

Shin, Y., Oh, W. K., Sim, C. H., & Lee, J. Y. (2016). A multilevel study of supportive leadership and individual work outcomes: The mediating roles of team cooperation, job satisfaction, and team commitment. Journal of Applied Business Research, 32(1), 55–70. https://doi.org/10.19030/jabr.v32i1.9523

Shoesmith, D., Franklin, N., & Hidayat, R. (2020). Decentralised Governance in Indonesia’s Disadvantaged Regions: A Critique of the Underperforming Model of Local Governance in Eastern Indonesia. Journal of Current Southeast Asian Affairs, 39(3), 359–380.

Sofyani, H. (2018). Does Performance-Based Budgeting Have a Correlation with Performance Measurement System? Evidence from Local Government in Indonesia. Foundations of Management, 10(1), 163–176. https://doi.org/10.2478/fman-2018-0013

Sofyani, H., & Akbar, R. (2013). Hubungan Faktor Internal Institusi Dan Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (Sakip) Di Pemerintah Daerah. Jurnal Akuntansi Dan Keuangan Indonesia, 10(2), 184–205. https://doi.org/10.21002/jaki.2013.10

Stange, S., Bogsnes, B., & Sheth, H. (2021). Going Beyond Budgeting | BCG. Boston Consulting Group. https://www.bcg.com/publications/2021/the-future-is-beyond-budgeting

Suyanto, S. (2017). Kajian Ketimpangan Fiskal (Fiscal Imbalance) Dan Kebijakan Desentralisasi Fiskal Pada Daerah Otonom. Develop, 1(1).

Thelle, H. (2013). Public Interest as Concept and Legal Practice in China. Journal of Political Sciences & Public Affairs, 01(03). https://doi.org/10.4172/2332-0761.1000109

Tinov, M. Y. T., Marta, A., Asrida, W., Hasanuddin, & Ishak. (2022). Local Political Leadership for Sustainable Forest Management (Case in Riau Province). Nakhoda: Jurnal Ilmu Pemerintahan, 21(1), 85–94.

Ujwary-Gil, A. (2019). Organizational network analysis: A study of a university library from a network efficiency perspective. Library and Information Science Research, 41(1), 48–57. https://doi.org/10.1016/j.lisr.2019.02.007

Wang, Y., Chin, T., Caputo, F., & Liu, H. (2022). How Supportive Leadership Promotes Employee Innovation under Uncertainty: Evidence from Chinese E-Commerce Industry. Sustainability (Switzerland), 14(12). https://doi.org/10.3390/su14127491

Wicaksono, D. A. (2015). Transformasi Pengaturan Distribusi Urusan Pemerintahan dari Pemerintah Pusat kepada Pemerintahan Daerah. PADJADJARAN Jurnal Ilmu Hukum (Journal of Law), 2(3), 463–482. https://doi.org/10.22304/pjih.v2n3.a3

Zulkarnain, & Hadiyani, S. (2014). Peranan Komitmen Organisasi dan Employee Engagement terhadap Kesiapan Karyawan untuk Berubah. Jurnal Psikologi, 41(1), 17. https://doi.org/10.22146/jpsi.6955