ABSTRAKPenelitian ini membahas proses penyusunan, pelaksanaan, dan evaluasi anggaran
pada program dana hibah Australian Development Scholarship (ADS) Fase IIIB
dengan Australian Department of Foreign Affair and Trade (DFAT) sebagai
lembaga donor. Pelaksanaan program ADS Fase IIIB sebagian dikelola oleh
perusahaan konsultan pengelola program yang berorientasi profit. Berdasarkan
pendekatan penyusunan anggaran ADS Fase IIIB menggunakan Planning,
Programming, Budgeting System (PPBS). Seluruh siklus anggaran telah terpenuhi
dalam proses pengganggaran program ADS. Fungsi anggaran berjalan dengan
baik pada program ADS, kecuali pada fungsi penilaian kinerja. Meskipun sistem
pelaporan sudah dilaksanakan sesuai dengan karakteristik idealnya, namun masih
terdapat beberapa kekurangan pada proses evaluasi baik dari sisi keuangan
maupun non-keuangan. Beberapa saran kemudian disajikan penulis dalam
penelitian ini.
ABSTRACTThis study illustrates and discusses the budget formulation, implementation, and
evaluation of grant program, Australian Development Scholarship (ADS) Phase
IIIB with the Australian Department of Foreign Affairs and Trade (DFAT) as
donors. ADS Phase IIIB is partly managed by the profit-oriented managing
consultant company. ADS Phase IIIB used Planning, Programming, Budgeting
System (PPBS) as the budget formulation approach. The entire budget cycle has
been fulfilled in the budgeting process. The function of the budget goes well on
the ADS program, except in the performance assessment function. Although the
reporting system has been implemented in accordance with the ideal
characteristics, there are still some shortcomings in the evaluation process both in
terms of financial and non-financial. Some suggestions are then presented by the
author.
