Peran Kualitas Perencanaan Anggaran dan Partisipasi Legislatif dalam Meningkatkan Efisiensi Penganggaran pada Sekretariat DPRK Yahukimo
DOI:
https://doi.org/10.8844/k389rq57Keywords:
kualitas perencanaan anggaran, partisipasi legislatif, efisiensi penganggaran, pengelolaan keuangan daerah, DPRK Kabupaten YahukimoAbstract
Efisiensi penganggaran merupakan faktor penting dalam mewujudkan tata kelola keuangan daerah yang akuntabel dan berorientasi pada kinerja. Penelitian ini bertujuan menganalisis pengaruh kualitas perencanaan anggaran dan partisipasi legislatif terhadap efisiensi penganggaran pada Sekretariat DPRK Kabupaten Yahukimo. Penelitian menggunakan pendekatan kuantitatif dengan desain survei eksplanatori. Populasi penelitian meliputi seluruh aparatur Sekretariat DPRK dan anggota DPRK Kabupaten Yahukimo yang terlibat dalam proses perencanaan dan penganggaran. Teknik pengambilan sampel menggunakan total sampling dengan 70 responden. Pengumpulan data dilakukan melalui kuesioner dan dokumentasi, kemudian dianalisis menggunakan regresi linear berganda setelah memenuhi uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan bahwa kualitas perencanaan anggaran berpengaruh positif dan signifikan terhadap efisiensi penganggaran. Partisipasi legislatif juga berpengaruh positif dan signifikan terhadap efisiensi penganggaran. Secara simultan, kedua variabel memberikan pengaruh signifikan terhadap efisiensi penganggaran pada Sekretariat DPRK Kabupaten Yahukimo. Temuan ini menegaskan bahwa peningkatan kualitas proses perencanaan anggaran yang didukung partisipasi legislatif yang aktif dapat mendorong pengelolaan anggaran yang lebih efisien, transparan, dan tepat sasaran. Oleh karena itu, penguatan kapasitas perencanaan dan optimalisasi peran legislatif menjadi strategi penting dalam meningkatkan kinerja pengelolaan keuangan daerah.
Downloads
References
Abbasov, R. (2025). The Effectiveness of Performance-Based Budgeting in the Public Sector : An Empirical Analysis and Policy Implications. IBusiness, 17(1), 56–76. https://doi.org/10.4236/ib.2025.171003
Abdullah, S., Reza, M. K., Junita, A., & Meutia, T. (2020). Parliament Oversight on Local Government Financial Management an Empirical Evidence. Riset Akuntansi Dan Keuangan Indonesia, 5(3), 296–312. https://doi.org/10.23917/reaksi.v5i3.11687
Andi Faisal, Syarifuddin, Damayanti, R. A., & Nagu, N. (2024). Uncovering Budget Battle Practices: A Critical Study of Budget Participation in Indonesia. Journal of Law and Sustainable Development, 12(1), e1344. https://doi.org/10.55908/sdgs.v12i1.1344
Budiharjo, R., Pratomo, D., & Hapsari, D. W. (2025). Local Government Financial Performance: Good Governance, the Efectiveness Internal Control and Competence. JMKSP (Jurnal Manajemen, Kepemimpinan, Dan Supervisi Pendidikan), 10(1), 125–138. https://doi.org/10.31851/jmksp.v10i1.16916
Davis, J. H., Schoorman, D., & Donaldson, L. (1997). Toward a Stewardship Theory of Management. The Academy of Management Review, 22(1), 20–47. https://doi.org/10.2307/259223
Eisenhardt, K. M., & Zbaracki, M. J. (1992). Strategic decision making. Strategic Management Journal, 13(S2), 17–37. https://doi.org/https://doi.org/10.1002/smj.4250130904
Fadillah, A. Y., Martiah, L., & Aziza, N. (2021). PENGARUH SINKRONISASI PERENCANAAN DAN PENGANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN BENGKULU TENGAH. JURNAL FAIRNESS, 10(1), 63–78. https://doi.org/10.33369/fairness.v10i1.15237
Ihsan, M., Ketut Agung Ulupi, I. G., & Purwohedi, U. (2026). ANALYSIS THE ROLE OF BUDGET POLITICAL, BUDGET PARTICIPATION, TRANSPARENCY, BUDGET EFFICIENCY, AND OVERSIGHT IN DETERMINING PERFORMANCE-BASED BUDGET PRIORITIES FOR THE 2024 FISCAL YEAR (Case Study on the Local Government of Batang Hari Regency). International Journal of Current Economics & Business Ventures, 6(1), 1–16. https://scholarsnetwork.org/journal/index.php/ijeb/article/view/484
Jiang, S., & Chi, Y. (2024). Impact of budget performance management reform on local fiscal relief. International Review of Economics & Finance, 93, 905–918. https://doi.org/10.1016/j.iref.2024.05.036
Juned, V., & Joniansyah, R. (2026). The Impact of Civil Servant Performance Management on the Efficiency of Regional Budget Utilization. Jurnal Bina Praja, 18(1), 227–244. https://doi.org/10.21787/jbp.18.2026.3077
Karikarti, K., Lambe, K. H. ., & Baharuddin, B. (2025). Analisis Laporan Realisasi Anggaran untuk Menilai Pelaksanaan Anggaran : Studi pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Provinsi Papua Tengah Good Governance dalam Penggunaan. Jurnal Ekonomi Holistik (ECOHOLIC), 1(2), 108–115. https://ojs.ukipaulus.ac.id/index.php/jeh/article/view/1051
Khaerah, N., Pribadi, U., Purwaningsih, T., Mutiarin, D., & Sohsan, I. (2026). Beyond compliance toward effective use: how mandatory use and inter-agency coordination shape sustainable e-budgeting adoption in Bandung City, Indonesia. Frontiers in Sustainable Cities, 8(2026), 1814843. https://doi.org/10.3389/frsc.2026.1814843
Kim, B. H., Ahn, J. G., & Jung, H. (2023). Does longer deliberation by the legislature increase the efficiency of the government budget? Public Money & Management, 43(5), 493–501. https://doi.org/10.1080/09540962.2021.2002557
Maharani, H., Yazid, H., & Yulianto, A. S. (2022). The mediation role of RKA-SKPD review on the effect of effectiveness of government internal supervisory apparatus (APIP) and competence of regional financial management officials on budgetary planning. Fair Value: Jurnal Ilmiah Akuntansi Keuangan, 5(2), 1119–1126. https://doi.org/10.32670/fairvalue.v5i2.2058
Mediaty, M., Pontoh, G. T., Nagu, N., Hs, R., Mas’ud, A. A., & Abdul Azis, R. H. (2025). Human Competencies : Amplifying Financial Reporting Quality in Indonesian Local Government. Risk and Financial Management, 18(8), 424. https://doi.org/10.3390/jrfm.18080424
Mutiarin, D., Fathani, A. T., Sakir, S., & Atmojo, M. E. (2020). Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018. Journal of Governance and Public Policy, 7(3), 191–202. https://doi.org/10.18196/jgpp.73133
Nislandi, N. A., & Munari, M. M. (2023). Pengaruh Kompetensi Pemerintah Desa, Transparansi, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Di Sidoarjo. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 12(2), 143. https://doi.org/10.35906/equili.v12i2.1518
Nuranindita, M., Gani, L., Bachtiar, E., & Wijayanti, N. A. (2026). The role of strategy-focused organization in enhancing the performance-based budgeting integration. Pacific Accounting Review, 1–30. https://doi.org/10.1108/PAR-09-2025-0186
OECD. (2019). OECD Good Practices for Performance Budgeting. OECD Publishing. https://doi.org/10.1787/c90b0305-en.
Okello, G. O. (2024). Statistical Methods Using SPSS (1st ed.). Chapman and Hall/CRC. https://doi.org/10.1201/9781003386636
Paembonan, R., Ma’na, P., & Halik, J. (2024). Analisis akuntabilitas kinerja keuangan daerah di kantor pelayanan kekayaan negara dan lelang kabupaten biak provinsi Papua. Journal of Marketing Management and Innovative Business Review, 2(2), 1–6. https://doi.org/10.63416/mrb.v2i2.254
Pallant, J. (2020). SPSS Survival Manual: A step by step guide to data analysis using IBM SPSS (7th ed.) (7th ed.). Routledge. https://doi.org/10.4324/9781003117452
Park, J., Butler, J. S., & Petrovsky, N. (2023). Understanding Public Participation as a Mechanism Affecting Government Fiscal Outcomes: Theory and Evidence From Participatory Budgeting. Journal of Public Administration Research and Theory, 33(2), 375–389. https://doi.org/10.1093/jopart/muac025
Pualillin, A. L., Pasae, Y., & Jaya, A. (2025). Analisis Efektivitas dan Efisiensi Pengelolaan APBD dalam Meningkatkan Kesejahteraan Masyarakat di Kabupaten Deiyai. Jurnal Ekonomi Holistik (ECOHOLIC), 1(2), 382–387. https://ojs.ukipaulus.ac.id/index.php/jeh/article/view/1099
Rahayu, W. S., & Khoirunurrofik, K. (2022). The Effect of Accountability on the Efficiency of Local Government Expenditures. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 8(2 SE-Articles), 177–198. https://doi.org/10.28986/jtaken.v8i2.647
Riadi, E. (2016). Statistika Penelitian (Analisis Manual dan IBM SPSS) (1st ed.). CV. Andi Offset.
Ritonga, I. T., Sari, N. P., & Kusumawardani, N. (2025). Exploring the literacy level of local government financial statements of legislative members in a developing country. Cogent Business & Management, 12(1), 2534088. https://doi.org/10.1080/23311975.2025.2534088
Roreng, P. P., & Halik, J. B. (2025). New Public Management: Paradigma Baru dalam Manajemen Sektor Publik (W. Yuliani (ed.); 1st ed.). CV. Luminary Press Indonesia.
Roreng, P. P., Halik, J. B., & Palalangan, C. A. (2026). Enhancing Local Government Financial Reporting Quality : The Role of Accrual- Based Accounting Standards , IT Utilization , and Human Resource Competence , Moderated by Organizational Commitment — Evidence from North Toraja Regency , Indonesia. Quality-Access to Success, 27(212), 434–447. https://doi.org/10.47750/QAS/27.212.41
Sanggalangi, A. D., Rantererung, C. L., & Halik, J. B. (2025). Evaluasi Rencana Kerja dan Anggaran Dalam Meningkatkan Kualitas Laporan Keuangan di Inspektorat Provinsi Papua Tengah. ECOHOLIC: Jurnal Ekonomi Holistik, 1(1), 86–92. https://ojs.ukipaulus.ac.id/index.php/jeh/article/view/862
Slamet Widodo. (2026). Enhancing The Role of Parliament in Budget Transparency, Public Participation and Budget Oversight: Review of Open Budget Survey Results In 2023. Jurnal Budget : Isu Dan Masalah Keuangan Negara, 10(1 SE-Articles). https://ejurnal.dpr.go.id/index.php/jurnalbudget/article/view/448
Sugiyono. (2020). Metode Penelitian Kualitatif dan Kuantitatif (Issue January).
Sugiyono. (2021). Metode Penelitian Pendidikan(Kuantitatif, Kualitatif, Kombinasi, R&D dan Penelitian Pendidikan). Cv. Alfabeta.
Usman, E., Sugianto, S., & Usman, A. (2024). Budget Politics, Motivation, In Budget Participation, And Local Government Performance In Indonesia. JAS (Jurnal Akuntansi Syariah), 8(2), 414–437. https://doi.org/10.46367/jas.v8i2.2196
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Abraham Permak, Baharuddin Baharuddin, Petrus Peleng Roreng (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
