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Cris Kuntadi, Ema Velayati. (2022). Factors Affecting the

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Eduvest – Journal of Universal Studies

Volume 2 Number 9, September, 2022

p- ISSN 2775-3735 - e-ISSN 2775-3727

FACTORS AFFECTING THE IMPLEMENTATION OF PERFORMANCE-

BASED BUDGET

Cris Kuntadi

, Ema Velayati

Universitas Bhayangkara Jakarta Raya, Indonesia

, Politeknik STIA Lan Jakarta,

Indonesia

Email: cris.kuntadi@dsn. ubharajaya.ac.id

, [email protected]

ABSTRACT

Previous or relevant research is very important in a research

or scientific article writing. Previous research or relevant

research serves to strengthen the theory and phenomenon of

the relationship or influence between variables. This article

reviews the factors that influence performance-based budget

implementation, namely: Organizational Commitment,

Resources and Rewards and Sanctions, a literature study of

State Financial Management. The purpose of writing this

article is to build hypotheses of influence between variables to

be used in further research. The results of this literature

review article are: 1) Organizational Commitment affects the

implementation of performance-based budgeting; 2)

Resources affect performance-based budget implementation;

and 3) Rewards and Punishment affect performance-based

budget implementation.

KEYWORDS

Organizational Commitment, Resources, Rewards,

Punishments

This work is licensed under a Creative Commons

Attribution-ShareAlike 4.0 International

INTRODUCTION

As a substitute for the conventional Line Item Budgeting system,

performance-based budgeting systems are becoming increasingly popular in

developed countries around the world. In contrast to traditional budgeting

Cris Kuntadi, Ema Velayati

Factors Affecting the Implementation of Performance-Based Budget

1932

methods, performance-based budgeting focuses on measurable outcomes that are

directly related to the organization's stated goals and long -term goals (Cipta,

2011). This system has the potential to increase government efficiency in the

areas of resource management, policy making, and public/community

accountability. Because traditional budgets have many shortcomings, mainly due

to the lack of benchmarks used to measure performance in achieving public

service goals and objectives, a performance-based budgeting approach has been

developed (Ayu, 2017).

The emphasis of this method is on doing things as quickly and effectively

as possible. To improve accountability, transparency, and effectiveness in the use

of measurable budgets, performance-based budgeting is used to describe the direct

relationship between budget allocations and the outputs or outcomes of activities

or programs, as well as a direct relationship between performance achievement

and organizational structure. Methods to systematically and rationally decide on

these goals are also emphasized (Azisi & Qotrunnada, 2021) .

Ministries and institutions are required to use a performance-based

budgeting strategy as part of the implementation of PP no. 90/2010. According to

Minister of Finance Regulation No. 94 of 2013, new methods of state budgeting

and planning have been developed. implemented : performance-based budgeting.

This method provides a transparent view of how state funds are distributed and

how they are used (Bastian, 2001).

In its implementation, performance-based budgeting will not necessarily

succeed and coexist with the results for the company itself. As a factor that

triggers the successful implementation of performance-based budgeting, several

preparations are needed to counteract the impacts that may hinder it (Aparatur &

Datar, 2017):

1. Leadership and commitment from all components of the organization;

2. Focus on continuous improvement of administration;

3. Sufficient resources for the improvement effort (money, time and people);

4. Clear rewards and punishments;

5. A strong desire to succeed.

The automatic adjustment policy has been regulated in Law No. 6/2021

article 28 paragraph 2 concerning the State Budget for the 2022 Fiscal Year . In its

implementation, Ministries/Institutions must be able to self-block budgets that are

not prioritized by 5%. The budget can be reused by Ministries/Agencies if the

COVID-19 pandemic conditions have improved and for urgent needs after June

2022 (Erawan & Arifin, 2018). With this policy, it is very possible that all

Ministries/Agencies are required to set aside a budget for implementing the

policy, where the amount of the budget has been determined from the Ministry of

Finance which results in Satker in Ministries/Agencies with large budgets being

the target of automatic adjustment targets, so that in fact national priority

activities have become targets. target. Based on this, Government policies greatly

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influence the implementation of performance-based budgets in terms of resources

(budget), as capital in achieving the performance of Ministries/Agencies.

In the implementation of performance-based budgeting, there are 4 (four)

factors that influence, one of which is Human Resources (HR). (Gani et al., 2022)

states that HR as an element of budgeting has an important role in performance-

based budgeting (Gagola et al., 2017).

The purpose of this study was to determine the positive and significant

effect of organizational commitment on the implementation of performance-based

budgeting, to determine the positive and significant influence of human resources

on the implementation of performance-based budgeting, to determine the positive

and significant effect of rewards and sanctions on the implementation of

performance-based budgeting (Gani et al., 2022).

Based on the background of the previous problem, the relevance of the

article is needed in strengthening the observed theory, in order to observe the

relationship or influence of the factors used as variables and the use of variables in

building a hypothesis. This literature review article in the field of State Financial

Management discusses the effect of Organizational Commitment, Resources, and

Rewards and Sanctions on the implementation of performance-based budgeting.

For this reason, the formulation of the problem that underlies the following

research can be proposed, namely: "Does organizational commitment, resources,

rewards and sanctions affect the implementation of performance-based

budgeting?".

RESEARCH METHOD

This research article uses qualitative techniques and a comprehensive

literature review (Library Research). Using a combination of offline (from

libraries) and online (from Mendeley, Google Scholar, and other online media)

resources to evaluate theory and the relationship or influence between variables.

In carrying out qualitative research, it is very important to review the relevance of

the literature using a method that is in line with the chosen methodology.

Therefore, an inductive approach is needed so as not to affect the questions asked

during the study. The exploratory nature of qualitative research is one of the main

reasons for conducting this research (Azisi & Qotrunnada, 2021).

RESULTS AND DISCUSSION

According to Law Number 17 of 2003 concerning State Finances, the

government's annual financial plan embodied in the State Revenue and

Expenditure Budget (APBN) is a tool for accountability, management, and state

economic policy in the form of fiscal policy which has an important function in

achieving state goals. So in order to meet the demands of realizing good corporate

governance and New Public Management (NPM) it is necessary to change from

the traditional budget system to performance-based budgeting (Ismid et al., 2020).

According to Ningtias et al., (2019) performance-based budgeting emphasizes the

Cris Kuntadi, Ema Velayati

Factors Affecting the Implementation of Performance-Based Budget

1934

efficiency of implementing activities, namely the comparison between outputs and

inputs. An activity is said to be efficient if it can produce greater output with the

same input or can produce the same output with fewer inputs (Kuntadi et al.,

2022).

Based on the foregoing, performance-based budgets are prepared based on

organizational goals or objectives achieved in the budget allocated according to

community expectations. Organizational output is the main focus of performance-

based budgeting, which is why it is so closely linked to the organization's long-

term goals and strategic plans.

Performance-based budgeting is a method that connects the performance

plan with the annual budget of an entity so that a link between the availability of

funds and the expected output is obtained (Ningtias et al., 2019). To show how the

allocation of program funds contributes to the achievement of program outcomes,

a performance budget is developed annually as part of an integrated performance

plan (Bastian, 2001). Performance-based budgeting uses resources not only for the

needs of organizational units, but also for program planning, which is then

measured as an indicator of organizational performance.

A performance-based budget system is a proposed budget based on

performance that can be measured from an activity or program . The benefit of the

performance-based budgeting method is that a set of tools to achieve goals and

targets is channeled in the form of performance targets in each work unit or

organization . In order to find out and obtain information on the achievement of

an organization's performance based on the budget used to support the

implementation of predetermined programs, activities and functions, it is

necessary to conduct a Performance Audit. The performance audit function in the

budget-based system is very important because it will provide the results of the

reviewer's review of the achievement of organizational performance targets that

have been set or expected (Kuntadi et al., 2022).

The implementation of performance-based budgeting has been observed

by several previous researchers including (Maulina & Abdullah, 2019).

Organizational Commitment

Being part of an organization in the long term requires one to be

committed to its values and goals (Mowday et al., 1979). By having

organizational commitment, a person will not only make himself a member, but

will foster a high willingness to strive for the organization, for the benefit of the

organization (Putri & Tanjung, 2019).

its strong commitment to one's organization motivates individuals to work

towards organizational goals with an optimistic outlook and give their best effort.

An organization with a high level of commitment has members who believe they

play a key role in its success and who work hard to make it happen. When

employees are not concerned with the success of the organization as a whole, it is

in their own self-interest rather than the good of the whole. A person's

commitment to his organization will be disrupted if they do not try their best for it.

When there is not enough top-down support, performance-based budgeting cannot

work.

A person's commitment to themselves and others is reflected in the way

they act. A group of people who work together formally under the same hierarchy

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to achieve a common goal is called an organization (Mustika, 2018). Both the

physical location where work is done and the dynamic process of collaboration

among employees are important aspects that any organization should consider. A

person's level of organizational commitment can be measured by how much

loyalty they show to their superiors over other choices.

Commitment to the organization's vision, mission, values and goals can be

defined as a demonstrated willingness to go beyond and support the four

principles. Trust, closeness, and shared ideals among members, as well as the

organization itself, ultimately shape this devotion. Therefore, the continuation of

membership is highly valued by every member (Ningtias et al., 2019).

Organizations with high Organizational Commitment Dimensions or Indicators

have members who strongly believe in and accept the goals of the organization,

who are motivated to work for the betterment of the organization, and who want

to retain other members of the organization. We can trust that these indicators are

of high quality.

Research on Organizational Commitment has been observed by many

previous researchers including (Ismid et al., 2020), (Gani et al., 2022), and (Putri

& Tanjung, 2019).

Resource

Humans as planners, implementers, controllers, and evaluators have a

significant impact on the success of performance-based budgeting. because of the

crucial role it plays , therefore the competence of human resources is very

important. Resources are the most important capital and wealth owned by the

organization, and effective management of these resources is the key to the

success of organizations that are critical and decisive. Competence refers to the

demonstrated skills and proficiency of employees in performing the essential

functions of their position.

Apart from Human Resources, other resources in the organization are also

important factors in performance-based budgeting. According to BPKP (2005) in

Ismid et al., (2020) there are several factors that trigger the successful

implementation of performance-based budgeting, namely leadership and

commitment, improvement of the administrative system, rewards and sanctions,

strong desire, and sufficient resources. The resources in question are funds, time,

and people.

Resources, especially funding, are inputs that can be used to produce the

output of an organization or government agency that is closely related to

performance appraisal from an efficient and economical aspect. To assess

government institutions or agencies in achieving performance, it is considered

effective if the output produced can meet the targets or targets that have been set

(Kuntadi et al., 2022), so that adequate funding is an input to improve the

efficiency and effectiveness of performance-based budgeting.

Research on Resources has been observed by many previous researchers

including (Kuntadi et al., 2022), (Ismid et al., 2020), (Putri & Tanjung, 2019), and

(Ayu, 2017)

Cris Kuntadi, Ema Velayati

Factors Affecting the Implementation of Performance-Based Budget

1936

Rewards and Sanctions

Awards (Rewards)

One of the best ways to encourage someone to do what's right and do

better at their job is to reward them for doing it. Rewards can be in the form of

goods or as an expression of gratitude and appreciation from outside parties

(http://ahmadcirebon.blogspot.com).

To encourage employees to work hard towards organizational goals,

businesses and other institutions often provide material and immaterial rewards

for their efforts. Rewards, whether monetary or symbolic, given to employees by

company management are intended to encourage them to put forth greater effort

in pursuing company goals. Thus it can be said that reward is a way used to show

gratitude to those who have done well and excel, in the hope that it can be a

positive incentive for them to continue to do so.

Sanctions (Punishment)

According to (Erawan & Arifin, 2018) the word " punishment " comes

from the English word " punish ," which means "punishment" or "punishment" .

In ensuring that only rules are followed, punishment is used to serve as a deterrent

to those who choose to act otherwise. When someone gives or inflicts pain on

another person in anticipation of a transgression, crime, or wrongdoing, they

punish them. Punishment is defined as “an unpleasant or unwanted consequence

given by a superior” (Erawan & Arifin, 2018). If used, punishment has the

potential to deter undesirable behavior in an organization; however, to be effective,

penalties must be imposed after careful and objective consideration of all the

factors involved. Managers and subordinates alike can provide punishment in the

form of constructive criticism, demotion, or even dismissal.

When implementing a performance-based budget, it is important to set

expectations for individual departments or teams. The provision of sanctions

(punishment) is an important factor to trigger the success of performance-based

implementation, as is the provision of rewards . The success or failure of a

company in implementing performance-based budgeting depends on the severity

of the penalties given to those who ignore or ignore warnings about the

implementation. In general, both positive reinforcement and negative

consequences are needed to effectively motivate individuals, including employees,

to increase their level of performance. Both are responses from superiors who aim

to help their employees do their jobs better .

Research on awards and sanctions has been observed by many previous

researchers , including (Ismid et al., 2020) , (Erawan & Arifin, 2018), and

(Mustika, 2018) .

Table. 1 Relevant previous research

Author

(year)

Previous Research

Results

Similarities to

this article

Difference with this

article

(Ayu,

2017)

HR Quality,

Organizational Culture

and Organizational

Commitment have an

effect

Quality of Human

Resources and

Organizational

Commitment

Have a Positive

Organizational

Culture Positively

Affects the

Implementation of

Performance-Based

Eduvest – Journal of Universal Studies

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positive on the

Implementation of

Performance-Based

Budgeting

Effect on the

Implementation of

Performance-

Based Budgeting

Budgeting

(Saraswati,

2017)

Budgeting Policies,

Ethical Behavior,

Community

Participation,

Rewards, and

Sanctions Affect

Performance-Based

Budgeting

Rewards and

Sanctions Affect

Performance-

Based Budgeting

Budgeting Policy,

Ethical Behavior,

Community

Participation,

Affects

Performance-Based

Budgeting

Hasan

(2018)

Organizational

Commitment,

Improvement of

Administrative

System, Resources

(Human Resources

and Time to Achieve

Goals) Positive and

Significant Influence

on Performance-Based

Budgeting

Organizational

Commitment and

Human Resources

have a positive

and significant

impact on the

Implementation of

Performance-

Based Budgeting

Improving the

Administration

System and Time to

Achieving Goals has

a positive and

significant impact

on Performance-

Based Budgeting

(Mustika,

2018)

Improvements to the

Administrative System

and Sanctions

influencing factors

Implementation of

Performance-Based

Budgeting

Sanctions are

factors that affect

the

Implementation of

Performance-

Based Budgeting

Improvement of the

Administrative

System Factors

Affecting the

Implementation of

Performance-Based

Budgeting

Princess

(2019)

Commitment,

Regional Financial

Information System,

and Financial

Resources have a

significant effect on

Performance-Based

Budgeting

Commitment and

Financial

Resources have a

significant effect

on Performance-

Based Budgeting

Information Systems

have a significant

effect on

Performance-Based

Budgeting

(Maulina &

Abdullah,

2019)

Leadership Style,

Human Resources,

Monitoring and

Evaluation, and

Regulation Together

have an effect on the

Implementation of

Performance-Based

Human Resources

Affect the

Implementation of

Performance-

Based Budgeting

Leadership Style,

Monitoring and

Evaluation, and

Regulation affect the

Implementation of

Performance-Based

Budgeting

Cris Kuntadi, Ema Velayati

Factors Affecting the Implementation of Performance-Based Budget

1938

Budgeting

(Ismid et

al., 2020)

Resources, Rewards

and Sanctions Affect

Performance-Based

Budgeting

Resources,

Rewards and

Sanctions Affect

Performance-

Based Budgeting

Jumariati

(2021)

Competence,

Motivation,

Organizational

Commitment and

Environment have a

positive influence on

Performance-Based

Budgeting

Organizational

Commitment has a

positive influence

on Performance-

Based Budgeting

Competence,

Motivation, and

Environment have a

positive influence on

Performance-Based

Budgeting

Formulas

(2021)

Understanding of

Apparatus and

Availability of

Supporting Facilities

Affect the

Implementation of

Performance-Based

Budgeting

Understanding of

Apparatus and

Availability of

Supporting Facilities

Affect the

Implementation of

Performance-Based

Budgeting

10.

(Gani et al.,

2022)

There is a positive

influence of

organizational

commitment, quality

of human resources

and supervision on the

implementation of

performance-based

budgeting

There is a positive

influence of

organizational

commitment and

the quality of

human resources

on the

implementation of

performance-

based budgeting

There is a positive

influence of

supervision on the

implementation of

performance-based

budgeting

11.

(Kuntadi et

al., 2022)

External Pressure,

Organizational

Commitment,

Understanding of

Financial Management

Systems and

Procedures Affect

Budgeting

Performance

On the government

area

Organizational

Commitment

Affects Budgeting

Performance

On the

government

area

External Pressure,

Understanding of

Financial

Management

Systems and

Procedures Affect

Budgeting

Performance

On the government

area

Eduvest – Journal of Universal Studies

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Based on theoretical studies as well as the relevance of previous research,

the following is the elaboration of the following literature review articles on the

concentration of State Financial Management: The Effect of Organizational

Commitment on the implementation of performance-based budgeting.

Commitment from every element in the organization is important in increasing

performance-based budgeting. Commitment can foster a feeling of responsibility

and make a person make a heart, be determined to work hard, and be willing to

sacrifice for the organization (Putri & Tanjung, 2019). In growing organizational

commitment, one way that needs to be done is to develop a leadership style that is

suitable for the agency (Gani et al., 2022). Organizational commitment is a key

factor in the successful implementation of performance-based budgeting, and it

requires leadership and commitment from all levels (Maulina & Abdullah, 2019).

Consistent with findings from studies by (Ayu, 2017).

1. The influence of resources on the implementation of performance-based

budgeting. The quality of resources consisting of human resources,

budgetary resources, supporting information and other supporting facilities

is an important and relevant factor for measuring performance-based

budget implementation (Ismid et al., 2020). The results of research

conducted by Ismid et al., (2020) show that resources are quite influential

on performance-based budgets.

Human resources as an element that carries out the performance-based

budgeting process has an important role so that it needs to be improved to

improve the efficiency and effectiveness of performance-based budgeting.

According to Gani et al., (2022) the improvement of human resources can

be done by providing training and debriefing. However, other resources

are also needed to support implementation. If there are resources in the

form of staff and funds as supporters, it will have a positive impact on

performance-based budgeting (Ismid et al., 2020).

2. Resources have an influence on the implementation of performance-based

budgeting, this is in line with the research carried out: (Ayu, 2017), and

(Maulina & Abdullah, 2019).

Effect of Rewards and Sanctions on the implementation of performance-

based budgeting.

Rewards have a positive and significant impact on the implementation of

performance-based budgeting (Ismid et al., 2020). According to Ismid et

al., (2020), awards are a way of giving appreciation to individuals or

organizations who excel so that by giving these awards they can give a

positive spirit to repeat the good work. The award can be material or non-

material.

Meanwhile, there is a positive influence between sanctions as a trigger

factor for the success of performance-based budgeting (Mustika, 2018). (Mustika,

2018) states that controlling tools in the form of rules and laws are needed to

Cris Kuntadi, Ema Velayati

Factors Affecting the Implementation of Performance-Based Budget

1940

make an organization run well. Rewards and sanctions have an influence on the

implementation of performance-based budgeting, this is in line with research by

(Saraswati, 2017). Based on the formulation of the problem, theoretical studies,

the relevance of previous research and discussion of the influence between

variables, the following article framework is obtained, namely.

Figure 1: Conceptual Framework

According to the conceptual framework above, the following factors

influence the successful implementation of performance-based budgeting:

organizational commitment, available resources, and rewards (incentives) and

sanctions. The following three exogenous factors are not the only ones that have a

role in the implementation of performance-based budgeting, other variables that

have an influence are: Leadership Style: (Maulina & Abdullah, 2019).

Administrative System Completion, (Hasan, 2018), and (Mustika, 2018).

Organizational Culture: (Ayu, 2017).

CONCLUSION

Based on the theory, the relevance of the article and the discussion, a hypothesis

can be formulated in the following observations: Organizational commitment has

an influence on the implementation of performance-based budgeting. Resources

have an influence on the implementation of performance-based budgeting.

Rewards and Sanctions have an influence on the implementation of performance-

based budgeting.

Resource

Organizational

Commitment

Performance-based

Budgeting

Implementation

Rewards and

Sanctions

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