Penggunaan Informasi Finansial dan Kinerja Nonfinansial dalam Pengalokasian Anggaran Dekonsentrasi dan Tugas Pembantuan

Authors

  • Arif Sujoko Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang
  • Nurkholis , Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang
  • Erwin Saraswati Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang

:

https://doi.org/10.9744/jak.18.2.71-84

Keywords:

Informasi finansial, informasi kinerja nonfinansial, alokasi anggaran

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris penggunaan informasi finansial dan kinerja nonfinansial dalam pembuatan keputusan alokasi anggaran dekon­sentrasi dan tugas pembantuan. Penggunaan kedua jenis informasi ini diindikasikan ada­nya pengaruh positif informasi tersebut terhadap alokasi anggaran. Sampel penelitian diperoleh dengan pusposive sampling terhadap dinas kelautan dan perikanan provinsi sebagai satuan kerja dekonsentrasi dan tugas pembantuan dari Direktorat Jenderal Perikanan Budidaya. Hasil analisis regresi linier berganda dengan metode Ordinary Least Square (OLS) menunjukkan bahwa informasi finansial dan kinerja nonfinansial masing-masing memiliki pengaruh positif terhadap alokasi anggaran. Hal ini menunjukkan bahwa informasi finansial dan kinerja nonfinansial digunakan dalam pembuatan keputusan alokasi anggaran dekonsentrasi dan tugas pembantuan.

References

Aman, Rex T. (2012), Internal User and Uses of Financial Statement Within the Federal Govern-ment, Thesis pada Naval Postgraduate School, Monterey, California.

Azis, Harry A. (2015), Peran BPK dalam Mewujudkan Good Governance di Pemerintah Daerah, Makalah Dies Natalis Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Malang, 27 November.

Badan Pemeriksa Keuangan (BPK) (2015), Laporan Hasil Pemeriksaan BPK RI atas Laporan Keuangan Pemerintah Pusat Tahun 2014, Jakarta, BPK.

Badan Pusat Statistik (BPS) (2016), www.bps. go.id.

Baiman, Stanley (1990), Agency Research in Managerial Accounting: A Second Look, Accounting, Organization, and Society, Vol. 15, No. 4, hal. 341-371.

Beaver, William H. dan Joel S. Demski (1974). The Nature of Financial Accounting Objectives: A Summary and Synthesis, Journal of Accounting Research, Vol. 12, hal. 170-187.

Berg, Bruce (Mei 1984), Public Choice, Pluralism, and Scarcity: Implications for Bureaucratic Behaviour, Administration and Society, Vol. 11, No. 1, hal. 71-82.

Biela, Jan dan Yannis Papadopoulus (2010), Strategies for Assessing and Measuring Agency Accountability, Makalah dalam The 32nd EGPA Annual Conference 2010, Toulouse, 7-10 September.


Bird, Richard M. dan Francois Vaillancourt (ed.) (2000), Desentralisasi Fiskal di Negara-negara Berkembang, Jakarta, PT Gramedia Pustaka Utama.

Blondal, Jon R. (2006), Budgeting in Singapore, OECD Journal on Budgeting, Vol. 6, No. 1, hal. 45-85.

Boex, Jamie (2011), Exploring the Measurement and Effectiveness of the Local Public Sector: Toward a Classification of Local Public Sector Finances and a Comparison of Devolved and Deconcentrated Finance, IDG Working Paper No. 2011-05, Urban Institute Center on International Development and Government, Washington D.C, Desember.

Connelly, Michael dan Gary L. Tompkins (1989), Does Performance Matter? A Study of State Budgeting, Policy Studies Review, Vol. 8, No. 2, Winter 1989, hal. 288-299

Daniels, Janet D. dan Craig E. Daniels (1991), Municipal Financial Reports: What User Want, Journal of Accounting and Public Policy, 10, hal. 15-38.

Deegan, Craig (2010), Financial Accounting Theory Edition 3, North Ride NSW, Mc Graw Hill Australia Pty. Ltd.

de Sousa, Rossana G., Adriana F. de Vasconcelos, Roberta L. Caneca, dan Jorge K. Niyama (2012), Accrual Basis Accounting in the Brazilian Public Sector: Empirical Research on the Usefulness of Accounting Information. Makalah dalam 12th USP Congress of Controllership and Accounting, Sao Paolo, Juli.

Diamond, Jack (2005), Establishing a Performance Management Framework for Government, Presupuesto y Gasto Publicio, 40, hal. 159-183.

Direktorat Alokasi Pendanaan Pembangunan (2009), Kerangka Pemikiran Reformasi Perencanaan dan Penganggaran, Jakarta, Bappenas.

DJPB (2015a), Realisasi Anggaran 2015 dan Rencana Kegiatan dan Anggaran 2016 Ditjen Perikanan Budidaya, Materi Finalisasi RKAKL Satker Tugas Pembantuan Lingkup Direktorat Jenderal Perikanan Budidaya, Bandung, 20-24 Oktober.

_____. (2015b), Pedoman Pengukuran Indikator Kinerja Utama Direktorat Jenderal Perikanan Budidaya Tahun 2015-2019, Jakarta, KKP.

Djojohadikusumo, Soemitro (1994), Perkembangan Pemikiran Ekonomi, Dasar Teori Ekonomi Pertumbuhan dan Ekonomi Pembangunan, Jakarta, LP3S.

Dorta-Velazques, Jose A., Javier D. Leon-Ledesma, dan Jorge V. Perez-Rodriguez (Summer 2010), Models of Municipal Budget Allocation: Empirical Data from Spanish Municipalities, Public Budgeting and Finance, hal. 24-46.

Eisenhardt, Kathleen M. (Februari 1985), Control: Organizational and Economic Approaches, Management Science, Vol. 31, No. 2, hal. 134-149.

_______, (January 1989), Agency Theory: An Assessment anda Review, The Academy of Management Review, Vol. 14, No. 1, hal. 57-74.


Ewell, Peter T. (1999), Linking Performance Measures to Resource Allocation: Unmapped Terraian, Quality in Higher Education, Vol. 5, No. 3, hal. 191-209.

Feltham, Gerald A. dan Jim Xie (July 1994), Performance Measure Congruity and Diversity in Multiple-Task Principal/Agent Relations, The Accounting Review, vol. 69, No. 3, hal. 429-453.

Forrester, John (2002), “The Principle Agent Model and Budget Theory”, dalam A. Khan dan W. B. Hildreth (Ed.), Budget Theory in The Public Sector (hal. 123-138), Westpot-Connecticut, Quorum Book

Gibran, Joan M. dan Alex Sekwat (Winter 2009), “Continuing the Search for A Theory of Public Budgeting”, Journal of Public Budgeting, Accounting, and Financial Management, 21 (4), hal. 617-644.

Gilmour, John B. dan David E. Lewis (September-October 2006), “Does Performance Budgeting Work? An Examination of the Office of Management and Budget’s PART Scores”, Public Administration Review, hal. 742-752.

Grizzle, Gloria A. (Spring 1987), “Linking Performance to Funding Decisions: What is the Budgeter’s Role?”, Public Productivity Review, No. 41, hal. 33–44.

Hyndman, N. dan Ciaran Connolly (2011). “Accruals Accounting in The Public Sector: A Road not Always Taken”, Management Accounting Research 22, hal. 36-45

Ijiri, Yuji (1983), “On the Accountability Based Conceptual Framework of Accounting”, Journal of Accounting and Public Policy, 2, hal. 75-81

Ives, Martin (October 1987), “Accountability and Governmental Financial Reporting: Measuring Performance in Governmental Reporting”, Journal of Accountancy, Vol. 164, No. 4, hal. 130-134.

Jensen, Michael C. dan William H. Meckling (October 1976), “Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure”, Journal of Financial Economic, Vol. 3, No. 4, hal. 305-360.

Jorge, Susana M., Joao B. da Costa Carvalho, dan Maria J. Fernandes, (2008), “From Cash to Accrual in Portuguese Local Government Accounting: What Has Truly Changed”, Tekhne, Vol. VI, No. 10, hal. 239-262.

Kementerian Perencanaan Pembangunan Nasional/Badan Perencanaan Pembangunan Nasional (Kementerian PPN/ Bappenas) 2014, “Rencana Pembangunan Jangka Menengah Nasional 2015-2019 Buku I Agenda Pembangunan Nasional”, Jakarta, Kementerian PPN / Bappenas.

Keputusan Menteri Kelautan dan Perikanan Republik Indonesia Nomor: 110/ KEPMEN-KP/ 2015 tentang Indikator Kinerja Utama Kementerian Kelautan dan Perikanan Tahun 2015-2019

Key, Valdimer O. (December 1940), “The Lack of Budgetary Theory”, The American Political Science Review, Vol. 36, No. 6, hal. 1137-1144.

Kivisto, Jussi (2007), “Agency Theory as a Framework for the Government University Relationship”, Disertasi pada University of Tampere.

Layzell, Daniel T. (March 1998), “Linking Performance to Funding Outcomes for Public Institutions of Higher Education: The US Experience”, European Journal of Education, Vol. 33, No. 1, hal. 103-1011.

Libby, Robert dan Barry R. Lewis (1977), “Human Information Processing Research in Accounting: The State of The Art” Accounting, Organization, and Society, Vol. 2, No. 3, hal. 245-268.

Liguori, Mariannunziata, Mariafrancesca Sicilia, Ileana Steccolini (2012), “Some Like It Non-financial: Politicians’ and Managers’ Views on the Importance of Accounting Information”, Public Management Review, Vol. 14, Issue 7, hal. 903-922.

Lindauer, David L. dan Ann D. Velenchik (January 1992), “Government Spending in Developing Countries: Trends, Causes, and Consequences”. The World Bank Research Observer, Vol 7, No. 1, hal. 59-78.

Loizides, John dan George Vamvoukas (May 2005), “Government Expenditure and Economic Growth: Evidence From Trivariate Causality Testing”, Journal of Applied Economics, Vol. VIII, No. 1, hal. 125-152.

Melkers, Julia dan Katherine Willoughby (March-April 2005), “Model of Performance-Measurement Use in Local Government: Understanding, Budgeting, Communication, and Lasting Effects”, Public Administration Review, Vol. 65, No. 62, hal. 180-190.

Niskanen, William A. May (1968), “The Peculiar Economics of Bureaucracy”, The American Economic Review, Vol. 58, No. 2, hal. 293-305.

Nogueira, Sonia Paula S., Susana Margarida F. Jorge, dan Mercedes C. Oliver (2013), “The usefulness of Financial Reporting for Internal Decision Making in Portuguise Municipalities”, Management Research: The Journal of Iberoamerican Academy of Management, Vol. 11, No. 2, hal. 178-212.

Peraturan Pemerintah Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintahan

Pusat Data, Statistik, dan Informasi (Pusdatin) (2015), “ Kelautan dan Perikanan dalam Angka Tahun 2014”, Jakarta, Kementerian Kelautan dan Perikanan.

Rajkumaar, Andrew S. dan Vinaya Swaroop (2008), Public Spending and Outcomes: Does Governance Matter?, Journal of Development Economics, Vol. 86, hal. 96-111.

Ranis, Gustav (2012), Vertical and Horizontal Decentralitation and Ethnic Diversity in Sub-Saharan Africa. Working Paper No. 108, Economic Departement Yale University.

Reck, Jackqueline L. (1996), The Usefulness of Financial and Nonfinancial Performance Accountability Information in Resources Allocation Decisions, Disertasi pada University of Missouri-Columbia.

______.(2001), The Usefulness of Financial and Nonfinancial Performance Information in Resources Allocation Decisions, Journal of Accounting and Public Policy, Vol. 20, hal. 45-71.

Reed, Sarah A. (1984), The Impact of Non-Monetary Performance Measure upon Budgetary Decision Making in the Public Sector, Disertasi pada North Texas State University.

________, (1986), The Impact of Non-Monetary Performance Measure upon Budgetary Decision Making in the Public Sector, Journal of Accounting and Public Policy, Vol. 5, hal. 111-140.

Rivenbark, William C. dan Janet M. Kelly (2000), Performance Measurement: A Local Government Response,. Journal of Public Budgeting, Accounting, and Financial Management, 12 (1), Spring 2000, hal. 74-86

Robinson, Marc dan Jim Brumby (2005), Does Performance Budgeting Work? An Analytical Review of the Empirical Literature, IMF Working Paper WP/ 05/ 210.

Scott, William R. (2009), Financial Accounting Theory Fifth Edition, Toronto, Pearson Prentice Hill.

Schick, Allen (1975), The Battle of the Budget, Proceeding of the Academy of Political Science, Vo. 32, No. 1, hal. 51-70.

Shapiro, Susan P. (2005), Agency Theory, Annual Review of Sociology, 31, hal. 263-284.

Sidik, Machfud (2002), Format Hubungan Keuangan Pemerintah Pusat dan Daerah yang Mengacu pada Pencapaian Tujuan Nasional, Makalah dalam Seminar Nasional Public Sector Scorecard, Jakarta 17-18 April.

Stiefel, Leana, Ross Rubenstein, dan Amy E. Schwartz (Fall 1999), Using Adjusted Performance for Evaluating Resource Use, Public Budgeting and Finance, hal. 67-87.

Susanto, Dwi dan Djuminah (2015), The Usefullness of Local Government Financial Statment for Regional Development Planning Process (An Empirical Study Againts the Head of the District Development Planing Agencies in Java and Madura), Procedia Social and Behavioral Sciences, 211, hal. 75-80.

Susilo, Wakhid dan Rusdi Akbar (2015), Peran Informasi Akuntansi Sebagai Alat Akuntabilitas Internal, Evaluasi Kinerja Keuangan, dan Pengambilan Keputusan Keuangan pada Instansi Vertikal Pemerintah Pusat. Makalah dalam Simposium Nasional Akuntansi Ke-18 di Universitas Sumatera Utara, Medan, 16-19 September.

Tidwell, James H. dan Geoff L. Allan (2001), Fish as Food: Aquaculture’s Contribution, European Molecular Biology Organization Reports, Vol. 21, No. 11, hal. 958-963.

Tollerson, Cynthia D. (2012), The Data Decision Usefulness Theory: An Exploration of Post 1998 Reported Product and Service Segment Data Decision Usefulness, Disertasi pada University of Houston.

Trebby, James P. dan Relmond P. van Daniker (Fall 1986), Relationship of Budgeting and Accounting: Implication for Public Policy, Journal of Applied Business Research, hal. 23-32.

Willoughby, Katherine G. (2002), A Multiple Rationality Model of Budgeting: Budget Office Orientation and Analysts’ Roles, dalam A. Khan dan W.B. Hildreth (Ed.), Budget Theory in The Public Sector (hal. 104 - 122), Westpot-Connecticut, Quorum Book.

van Thiel, Sandra dan Frans L. Leeuw (March 2002), The Performance Paradox in The Public Sector. Public Performance and Management Review, Vol. 25, No. 3, hal. 267-281.

Undang-undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.

Downloads

Published

2016-11-01

How to Cite

Sujoko, A., , N., & Saraswati, E. (2016). Penggunaan Informasi Finansial dan Kinerja Nonfinansial dalam Pengalokasian Anggaran Dekonsentrasi dan Tugas Pembantuan. Jurnal Akuntansi Dan Keuangan, 18(2), 71-84. https://doi.org/10.9744/jak.18.2.71-84