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"Reformasi keuangan negara mengamanatkan pentingnya good financial governance, salah satunya adalah penganggaran berbasis kinerja. Sistem penganggaran berbasis kinerja sangat memperhatikan keterkaitan antara pendanaan (input) dengan kinerja (output). Permasalahan utama dalam penelitian ini adalah adanya inkonsistensi antara realisasi anggaran (92,86%) dengan capaian output (75%) dalam penerapan penganggaran berbasis kinerja di Kementerian Perindustrian. Penelitian ini bertujuan untuk menganalisis penyebab permasalahan serta merumuskan strategi perbaikannya. Teori New Public Management (NPM) digunakan untuk melihat apakah penerapan penganggaran berbasis kinerja telah sesuai dengan karakteristik NPM, yang diukur dari capaian output dibandingkan realisasi anggaran. Pendekatan penelitian adalah kualitatif dengan metode single case study di Kementerian Perindustrian. Hasil penelitian menunjukkan bahwa beberapa target yang ditetapkan tidak tepat sasaran dan anggaran tidak sepenuhnya fokus digunakan untuk mendukung output. Strategi perbaikan yang diusulkan adalah usulan perubahan target sasaran dan indikator kinerja (output) yang berorientasi outcome serta pengoptimalan peran pemantauan dan pengawasan dalam pelaksanaan kegiatan di unit kerja. Dapat disimpulkan bahwa penerapan penganggaran berbasis kinerja di Kementerian Perindustrian belum berjalan maksimal dan belum memenuhi sepenuhnya karakteristik NPM sehingga belum dapat meningkatkan good financial governance.

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Financial reform mandates the importance of good financial governance, one of which is performance budgeting. Performance budgeting system is very concerned about the relationship between funding (input) and performance (output). The main problem in this study is the inconsistency between budget realization (92.86%) and output achievements (75%) in performance budgeting implementation in the Indonesian Ministry of Industry. This study aims to analyze the causes of the problem and formulate improvement strategies. New Public Management (NPM) theory is used to see whether the implementation of performance budgeting is in accordance with the characteristics of the NPM, which is measured by the achievement of output compared to budget realization. The research approach is qualitative with a single case study method at the Indonesian Ministry of Industry. The results of the study indicate that some of the targets set are not right and the budget is not fully focused used to support outputs. Proposed improvement strategies are proposed change in targets and performance indicators (output) to outcome oriented as well as optimizing the role of monitoring and supervision in the implementation of activities in the work unit. It can be concluded that the implementation of performance-based budgeting in the Ministry of Industry has not run optimally and has not fully met the characteristics of the NPM so that it has not been able to improve good financial governance."

"ABSTRAKSkripsi ini membahas tentang analisa pelaksanaan transaski non tunai berdasarkan prinsip Good Governance di Pemerintah Provinsi DKI Jakarta. Prinsip Good Governance yang dibahas yaitu akuntabilitas, transparasi dan berlandaskan hukum dan hasil Penelitian ini menunjukkan bahwa proses implementasi non tunai di Pemerintah Provinsi DKI Jakarta dimulai secara penuh di tahun 2016 meliputi penerimaan dan pengeluaran APBD. Pelaksanaan mekanisme non tunai yang dilakukan sudah berdasarkan good governance tetapi belum sempurna karena yang dilakukan oleh Pemerintah Provisi DKI Jakarta masih dalam tahap pengembangan sehingga tetap masih perlunya dukungan pihak-pihak yang membantu Pemprov DKI tidak hanya dari sektor perbankan melainkan dari stakeholder/vendor/pihak ketiga serta masyarakat turut mensukseskan keberhasilan dalam implementasi non tunai ini. Teori 7S Mc Kinsey dipergunakan untuk membuktikan bahwa berbagai aspek seperti strategi, struktur, sistem, skill staffing serta style shared value kesemuanya berperan penting dalam keberhasilan implementasi program mekanisme non tunai ini.

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ABSTRAKThis thesis discusses the analysis of non cash transactions based on Good Governance principles in DKI Jakarta Provincial Government. The principles of Good Governance discussed are accountability, transparency and law based and the results of this study indicate that the process of non cash implementation in Jakarta Capital City Government begins in full in 2016 includes revenue and expenditure of APBD. Implementation of non cash mechanism that is done is based on good governance but not yet perfect because that done by Provincial Government of DKI Jakarta still in development stage so that still need support from parties that assist city government not only from banking sector but from stakeholder vendor third party And the community also succeeded in the success of this non cash implementation. McKinsey 39 s 7S theory is used to prove that various aspects such as strategy, structure, system, skill staffing and style shared value all play an important role in the successful implementation of this non cash mechanism program."