The Effect of Performance Measurement on Budget Execution with the Formulation of Performance Indicators on Budget Implementation of KPPN Blitar Service Scope Open Access Indonesia Journal of Social Sciences

This study aims to analyze the effect of performance measurement with the formulation of performance indicators of budget implementation (IKPA) on the implementation of the budget. Performance measurement in this study is a systematic process to assess whether the planned program/activity is in accordance with the plan and, more importantly, whether it has achieved the success that was the target at the time of planning. Through a performance measurement, the success of a government agency will be more considered, and the ability of the agency will be based on the resources it manages. This is useful for achieving results in accordance with the planned plans so that strategic planning can advance the economy. Performance indicators of budget implementation are needed as a tool to monitor and evaluate as well as to measure the quality of financial implementation in order to encourage changes in state financial management behavior. In 2020, new regulations emerged with the addition of new indicator formulations, the variables used were value data from the old and new formulations of performance indicators for budget implementation. The analytical method used is a quantitative method, research instrument test, classical test, linear test, and partial and simultaneous test. The findings in this study indicate that: First, the formulation of the Old IKPA Assessment has a significant positive effect on Budget Implementation. Second, New IKPA Assessment has a significant positive effect on the budget implementation.


A B S T R A C T
This study aims to analyze the effect of performance measurement with the formulation of performance indicators of budget implementation (IKPA) on the implementation of the budget. Performance measurement in this study is a systematic process to assess whether the planned program/activity is in accordance with the plan and, more importantly, whether it has achieved the success that was the target at the time of planning. Through a performance measurement, the success of a government agency will be more considered, and the ability of the agency will be based on the resources it manages. This is useful for achieving results in accordance with the planned plans so that strategic planning can advance the economy. Performance indicators of budget implementation are needed as a tool to monitor and evaluate as well as to measure the quality of financial implementation in order to encourage changes in state financial management behavior. In 2020, new regulations emerged with the addition of new indicator formulations, the variables used were value data from the old and new formulations of performance indicators for budget implementation. The analytical method used is a quantitative method, research instrument test, classical test, linear test, and partial and simultaneous test. The findings in this study indicate that: First, the formulation of the Old IKPA Assessment has a significant positive effect on Budget Implementation. Second, New IKPA Assessment has a significant positive effect on the budget implementation.  (Robertson, 2002) in Mahsun (2013).
Performance measurement is a systematic process to assess whether the planned program/activity is in accordance with the plan and, more importantly, whether it has achieved the success that had been targeted at the time of planning. Performance measurement begins with the process of determining performance indicators that provide information in such a way as to enable public sector work units to monitor their performance in producing outputs and outcomes for the community. According to Articleong, performance measurement is useful to assist decisionmakers in monitoring and improving performance and focusing on organizational goals in order to meet the demands of public accountability (Pasalong, 2011).
According to Mahsun (2013), accountability relates primarily to the mechanism of supervision, reporting, and accountability to higher authorities in a formal chain of command. In the era of decentralization and regional autonomy, public managers are expected to be able to transform from a passive obedience role to one who actively participates in the preparation of accounting standards in accordance with the wishes and expectations of the public. The success of an organization cannot be measured solely from a financial perspective. Due to its non-profit nature, the success of a public sector organization must also be measured by its performance. Performance comes from the word job performance, which means work performance or actual achievement achieved by someone. The definition of performance (work achievement) is the result of work in quality and quantity achieved by an employee in carrying out his functions in accordance with the responsibilities given to him.
A good management system is needed in order to implement the budget that has been set. The government is also obliged to inform the public of the budget report. The internal control system greatly affects the accountability of the work unit. The internal control system is a process that is useful for achieving certain goals. With a good internal control system, an organization will achieve good performance with a comprehensive performance measurement that includes indicators of resources that have been used, useful outputs that are truly felt by the community, and take into account the direct and indirect impacts of each policy or program implemented and the realization of performance accountability within an institution (Pasalong, 2011).
The task of financial institutions as intermediaries between the community and the providers of funds is very beneficial for people who lack funds. In this case, state institutions must act fairly and honestly in acting as intermediaries between the community and the providers of funds. As mentioned, there needs to be a comprehensive performance measurement of state institutions through IKPA in order to pay attention to the management of the budget. Therefore, it is hoped that there will be an approach and adjustment of attitudes by the community towards financial

Results and Discussion
The p-value of the One-Sample Kolmogorov- -an and finally performance-based budgeting (PBB), which was developed in the 1990s. The traditional line-item-based budgeting system brings several problems that occur not only in Indonesia but also in countries that have abandoned this budgeting system.
Planning for budget needs must be well prepared to realize accountability and transparency in the use of the budget so that it can support the planning process.
With good budget planning, accountability and transparency in the use of the budget will be realized. According to Purwanto, obedience is a form of behavior, and human behavior comes from the impulses that exist in humans, while encouragement is an attempt to meet the needs that exist in humans.
Individuals tend to obey laws that they perceive to be consistent with their internal norms. Normative commitment through personal morality means obeying the rules because the law-making authority has the right to dictate behavior.
According to Nafarin (2012), the budget is a written plan regarding an organization that is stated quantitatively for a certain period of time and generally in units of money (Nafarin, 2012). Meanwhile, Sasongko and Parulian argue that the budget is an activity plan that will be carried out by management in a period that is stated quantitatively (Sasongko et al., 2015). From the definition presented by these experts, it can be concluded that the budget is a work plan that is systematically compiled, which is expressed in units of money, goods, or services for a future period in a particular institution or organization. Thus, the budget, in general, meets the nominal amount and also the essence of the future.
Observing this, budget preparation can be influenced by performance, so the purpose of budgeting is to meet the needs of work units in the future. Discussing the issue of budget management cannot be separated from the importance of using it in an accountable manner.
Accountability means accountability or circumstances to be accounted for or circumstances to be held accountable. Accountability is a form of obligation to account for the success or failure of the implementation of the organization's mission in achieving predetermined goals and objectives through a medium of accountability that is carried out periodically (Mardiasmo, 2015). According to Mahmudi, the relationship between performance and budgeting has to do with effectiveness. The effectiveness of a relationship between output and goals, the greater the contribution (contribution) of the output to the achievement of goals, the more effective the organization, program, or activity. Effectiveness is also defined as the utilization of resources, facilities, and infrastructure in a certain amount that is consciously determined beforehand to produce a number of jobs on time. Referring to this understanding can be concluded that effectiveness is oriented towards the results achieved. Discussing efficiency will not be separated from the word effectiveness because effectiveness and efficiency are two words that are often used to express opinions on an achievement. Effectiveness and efficiency are different things, and each has its own meaning.
Efficiency is the ratio between output and goals, the relationship between output and goals to be achieved, and the ability to do things right.

Conclusion
The formulation of the assessment of the old IKPA and the new IKPA simultaneously has a significant positive effect on budget execution in the scope of the work unit of the Blitar state treasury service office (KPPN) in the period of 2020.