THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIES BASED ON THE MONEY FOLLOW PROGRAM IN REGIONS
The current planning and budgeting paradigm has changed from money follows function into money follows program but this paradigm is considered to not provide clear and concrete benefits. Likewise, the implementation of the money follows program was still problematic, such as program restructuring an...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Badan Pemeriksa Keuangan Republik Indonesia
2020-12-01
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| Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| Subjects: | |
| Online Access: | http://jurnal.bpk.go.id/index.php/TAKEN/article/view/447 |
| _version_ | 1797724429862567936 |
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| author | Melati Ayuning Pranasari Suci Emilia Fitri |
| author_facet | Melati Ayuning Pranasari Suci Emilia Fitri |
| author_sort | Melati Ayuning Pranasari |
| collection | DOAJ |
| description | The current planning and budgeting paradigm has changed from money follows function into money follows program but this paradigm is considered to not provide clear and concrete benefits. Likewise, the implementation of the money follows program was still problematic, such as program restructuring and problematic activities. Based on these problems, the purpose of this study is to determine the implementation of restructuring programs and activities of local governments and the factors that support and hinder the implementation of restructuring programs and activities in local governments since the enactment of the money follows program. The method used in this study is a descriptive method with a qualitative approach. The results show that programs and activities planned by using the money follow program approach have been implemented in several locus study areas (West Sumatra Province, West Java Province, and Yogyakarta Province). However, the implementation still varies. There are still doubts for the regions in the implementation, especially because it is related to the legal basis. Likewise, there are several inhibiting factors such as human resources, policy substance, implementer behavior, and network interactions. For this reason, the study concludes that it is necessary to make adjustments to the central government policies related to regional development planning guidelines and budget allocation. |
| first_indexed | 2024-03-12T10:16:10Z |
| format | Article |
| id | doaj.art-cb7d459b12d747759f0d44efcda08b36 |
| institution | Directory Open Access Journal |
| issn | 2460-3937 2549-452X |
| language | English |
| last_indexed | 2024-03-12T10:16:10Z |
| publishDate | 2020-12-01 |
| publisher | Badan Pemeriksa Keuangan Republik Indonesia |
| record_format | Article |
| series | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| spelling | doaj.art-cb7d459b12d747759f0d44efcda08b362023-09-02T10:28:53ZengBadan Pemeriksa Keuangan Republik IndonesiaJurnal Tata Kelola dan Akuntabilitas Keuangan Negara2460-39372549-452X2020-12-016210.28986/jtaken.v6i2.447THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIES BASED ON THE MONEY FOLLOW PROGRAM IN REGIONSMelati Ayuning Pranasari0Suci Emilia Fitri1Research and Development Agency Ministry of Home AffairsResearch and Development Agency Ministry of Home AffairsThe current planning and budgeting paradigm has changed from money follows function into money follows program but this paradigm is considered to not provide clear and concrete benefits. Likewise, the implementation of the money follows program was still problematic, such as program restructuring and problematic activities. Based on these problems, the purpose of this study is to determine the implementation of restructuring programs and activities of local governments and the factors that support and hinder the implementation of restructuring programs and activities in local governments since the enactment of the money follows program. The method used in this study is a descriptive method with a qualitative approach. The results show that programs and activities planned by using the money follow program approach have been implemented in several locus study areas (West Sumatra Province, West Java Province, and Yogyakarta Province). However, the implementation still varies. There are still doubts for the regions in the implementation, especially because it is related to the legal basis. Likewise, there are several inhibiting factors such as human resources, policy substance, implementer behavior, and network interactions. For this reason, the study concludes that it is necessary to make adjustments to the central government policies related to regional development planning guidelines and budget allocation.http://jurnal.bpk.go.id/index.php/TAKEN/article/view/447Money follow programmoney follow functionactivity programbudget |
| spellingShingle | Melati Ayuning Pranasari Suci Emilia Fitri THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIES BASED ON THE MONEY FOLLOW PROGRAM IN REGIONS Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Money follow program money follow function activity program budget |
| title | THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIES BASED ON THE MONEY FOLLOW PROGRAM IN REGIONS |
| title_full | THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIES BASED ON THE MONEY FOLLOW PROGRAM IN REGIONS |
| title_fullStr | THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIES BASED ON THE MONEY FOLLOW PROGRAM IN REGIONS |
| title_full_unstemmed | THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIES BASED ON THE MONEY FOLLOW PROGRAM IN REGIONS |
| title_short | THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIES BASED ON THE MONEY FOLLOW PROGRAM IN REGIONS |
| title_sort | implementation of restructuring program and activities based on the money follow program in regions |
| topic | Money follow program money follow function activity program budget |
| url | http://jurnal.bpk.go.id/index.php/TAKEN/article/view/447 |
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