The application of multi-year budgeting is the implementation of the medium-term expenditure framework approach. Furthermore, the multi-year budgeting is carried out through the procurement of goods and services called the Multi-Year Contract. Multi-year budgeting provides certainty for the continued funding of activities/projects. Although, an activity/project that naturally lasts more than one fiscal year but not all planners use multi-year budgeting. This study reveals the background behind the policy of not using the multi-year budgeting method by spending unit in the Directorate General of Islamic Education, Ministry of Religion. The method used in this study uses quantitative research using the Analytical Hierarchy Process (AHP) model. The results of the study indicate that the existence of laws and regulations regarding multi-year budgeting is the most important element as the main reason as the choice of multi-year budgeting compared with internal factors. The most important element of legislation is related to the absence or unclear rules. Meanwhile, the most important element of internal factors is the certainty of funding activities/projects.
Published by | Direktorat Jenderal Anggaran Kementerian Keuangan |
Journal Name | Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) |
Contact Phone | +6287880040400 |
Contact Name | Andrie Mulya Febrianto |
Contact Email | andriegrage@gmail.com |
Location | Kota adm. jakarta pusat, Dki jakarta INDONESIA |
Website | akurasi| https://anggaran.e-journal.id/akurasi| |
ISSN | ISSN : 25499858, EISSN : 26850656, DOI : https://doi.org/10.33827, |
Core Subject | Economy, |
Meta Subject | Economics, Econometrics & Finance, |
Meta Desc | The more effective and efficient management of state finances is a demand in the life of the nation today. Budgeting and costing is one of the most important parts of managing state finances. As the implementation of upstream state financial management functions, the quality of budgeting largely determines the quality of management of state finances in general. As an effort to ensure more effective and efficient budgeting and costing, the existence of research in this regard is a must. Therefore, the presence of various studies related to cost management in the public sector in particular and budgeting in the public sector in general is very necessary. In the midst of the lack of such studies among academics, Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) is here to be part of the current budget improvement effort. |
Penulis | Effendi, Edy , Zunaidi, Achmad |
Publisher Article | Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia |
Subtitle Article | Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 1 (2020): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) |
Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
View Article | https://anggaran.e-journal.id/… |
DOI | https://doi.org/10.33827/akurasi202… |
DOI Number | DOI: 10.33827/akurasi2020.vol2.iss1.art64 |
Download Article [1] | https://anggaran.e-journal.id/akurasi/ar… |
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