Analisis Dampak Pemotongan Anggaran Belanja pada Kinerja Badan Pengawasan Keuangan dan Pembangunan (BPKP)

Authors

  • Airin Mentari Sekolah Tinggi Ekonomi Indonesia Rawamangun Jakarta
  • Nurhidayat Sekolah Tinggi Ekonomi Indonesia Rawamangun Jakarta
  • Siti Aisah Rahmah Wati Sekolah Tinggi Ekonomi Indonesia Rawamangun Jakarta
  • Zainal Umaaya Sekolah Tinggi Ekonomi Indonesia Rawamangun Jakarta

Keywords:

Budget, Budget Cuts, Expenditure, Performance

Abstract

This study aims to determine the impact of the budget cuts on the performance of the Financial and
Development Supervisory Agency. This research was carried out at Finance and Development
Supervisory Agency Representatives of Riau because it is an echelon II unit that best represent the main
business of Finance and Development Supervisory Agency, namely supervision of state/regional finance
and national development. The study used a qualitative approach with case study design. Data collection
was conducted through in-depth interviews with participants selected by purposive sampling and through
document review. The results of this study indicate that the performance of Finance and Development
Supervisory Agency Representatives of Riau was successful even though it was affected by budget cuts.
This can happen because the Finance and Development Supervisory Agency Representatives of Riau has
a method of implementing supervision, namely carrying out several assignments at the same locus at the
same time.

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Published

2022-08-01

Issue

Vol. 9 No. 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2022 Airin Mentari, Nurhidayat, Siti Aisah Rahmah Wati, Zainal Umaaya

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