ABSTRAK
Penelitian ini membahas proses penyusunan, pelaksanaan, dan evaluasi anggaranpada program dana hibah Australian Development Scholarship (ADS) Fase IIIBdengan Australian Department of Foreign Affair and Trade (DFAT) sebagailembaga donor. Pelaksanaan program ADS Fase IIIB sebagian dikelola olehperusahaan konsultan pengelola program yang berorientasi profit. Berdasarkanpendekatan penyusunan anggaran ADS Fase IIIB menggunakan Planning,Programming, Budgeting System (PPBS). Seluruh siklus anggaran telah terpenuhidalam proses pengganggaran program ADS. Fungsi anggaran berjalan denganbaik pada program ADS, kecuali pada fungsi penilaian kinerja. Meskipun sistempelaporan sudah dilaksanakan sesuai dengan karakteristik idealnya, namun masihterdapat beberapa kekurangan pada proses evaluasi baik dari sisi keuanganmaupun non-keuangan. Beberapa saran kemudian disajikan penulis dalampenelitian ini.
ABSTRACT
This study illustrates and discusses the budget formulation, implementation, andevaluation of grant program, Australian Development Scholarship (ADS) PhaseIIIB with the Australian Department of Foreign Affairs and Trade (DFAT) asdonors. ADS Phase IIIB is partly managed by the profit-oriented managingconsultant company. ADS Phase IIIB used Planning, Programming, BudgetingSystem (PPBS) as the budget formulation approach. The entire budget cycle hasbeen fulfilled in the budgeting process. The function of the budget goes well onthe ADS program, except in the performance assessment function. Although thereporting system has been implemented in accordance with the idealcharacteristics, there are still some shortcomings in the evaluation process both interms of financial and non-financial. Some suggestions are then presented by theauthor. |
