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The implementation of restructuring program and activities based on the money follow program in regions

by Melati Ayuning Pranasari, Suci Emilia Fitri (Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020)

 Abstrak

JURNAL TATA KELOLA DAN AKUNTABILITAS KEUANGAN NEGARAe-ISSN 2549-452Xp-ISSN 2460-3937ARTICLE HISTORY:163THE IMPLEMENTATION OF RESTRUCTURING PROGRAM AND ACTIVITIESBASED ON THE MONEY FOLLOW PROGRAM IN REGIONSABSTRACTThe current planning and budgeting paradigm has changed from money follows function into mo-ney 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 follow 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 imple-mentation still varies. There are still doubts for the regions in the implementation, especially be-cause it is related to the legal basis. Likewise, there are several inhibiting factors such as human re-sources, 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.

 Metadata

No. Panggil : 332 JTKAKN 6:2 (2020)
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Subjek :
Penerbitan : Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2020
Sumber Pengatalogan : LibUI eng rda
ISSN : 24603937
Majalah/Jurnal : Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Volume : Vol. 6, No. 2, Juli - Desember 2020: Hal. 163-177
Tipe Konten : text
Tipe Media : unmediated
Tipe Carrier : volume
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 4, R. Koleksi Jurnal
  • Ketersediaan
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No. Panggil No. Barkod Ketersediaan
332 JTKAKN 6:2 (2020) 08-21-864446934 TERSEDIA
Ulasan:
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