In order to realize an effective and efficient budgeting, a Standard Cost Structure (SSB) policy was prepared, namely by applying a supporting cost percentage for non-regulatory service output of 45%. The study analyzes how SSB policy is implemented within the Ministry of Finance, identifies the problems that occur, and provide solutions for each of these problems. The results of the study show that there is no satker in the Ministry of Finance that uses an exact amount of 45% for supporting costs in the output of its non-regulatory services. The study identifies two underlying problems. First, according to the respondents, the concept of main and supporting cost is clear and well-defined but difficult to implement. The second problem is that the RKA-KL is yet to be able to smoothly facilitate the selection of the main and supporting costs.
| 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 | Yulianto, Jauhar Rafid , Lestari, Niken Ajeng , Hartanto, Hartanto , Febrianto, Andrie Mulya |
| 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.art68 |
| Download Article [1] | https://anggaran.e-journal.id/akurasi/ar… |
| Download Article [2] |
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