Repositioning of Planning and Budgeting Functions with Respect to the Chief Financial Officer
Abstrak
In state budget preparations in Indonesia, the Ministry of Finance has authority over state budgeting functions, and the National Development Planning Agency has authority over planning functions. Prior to 2003, the planning function was dominant. After 2003, the budgeting function was more dominant. After 2017, planning and budgeting functions were synchronized in almost all annual-budget preparation processes. Based on a focus-group discussion, it was shown that by completing the synchronization process through the Memorandum of Understanding, the relationship between planning and budgeting functions remains separated in two different entities. However, the results of the NVivo analysis show that despite the adjustment of interests, institutional pride and institutional competition still exist. To solve this problem, it is necessary to synchronize legal products not only at the level of government regulations but also at the level of laws.
Topik & Kata Kunci
Penulis (3)
Irwan Suliantoro
Bambang Soedaryono
Muhammad Zilal Hamzah
Akses Cepat
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Cek di sumber asli →- Tahun Terbit
- 2022
- Sumber Database
- DOAJ
- DOI
- 10.3390/proceedings2022082078
- Akses
- Open Access ✓