Analisis Penerapan Anggaran Tradisional Terhadap Efisiensi Belanja Daerah pada Pemerintah Kota Medan
DOI:
https://doi.org/10.54065/jss.6.3.2026.1433Keywords:
Anggaran Tradisional, Efisiensi Belanja, Pemerintah Kota Medan, Uji RegresiAbstract
Evaluasi penerapan anggaran tradisional diperlukan untuk mendukung reformasi pengelolaan keuangan daerah yang transparan, akuntabel, dan berkelanjutan. Penelitian ini bertujuan untuk menganalisis penerapan sistem anggaran tradisional (line-item budgeting) dan dampaknya terhadap tingkat efisiensi belanja daerah pada Pemerintah Kota Medan. Di tengah tuntutan reformasi sektor publik menuju New Public Management (NPM), Pemerintah Kota Medan masih menunjukkan karakteristik penganggaran tradisional yang berfokus pada kontrol input daripada output. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan pendekatan studi kasus, didukung oleh data sekunder berupa Laporan Realisasi Anggaran (LRA) periode 2021-2023. Data dianalisis secara statistik melalui uji regresi untuk mengukur pengaruh variabel independen terhadap efisiensi belanja secara objektif. Hasil penelitian menunjukkan bahwa penerapan anggaran tradisional di Kota Medan cenderung memicu fenomena incrementalism dan ketidakefisienan alokatif. Berdasarkan analisis kuantitatif, ketergantungan pada paradigma tradisional ini terbukti berkontribusi sebesar 52% terhadap penurunan efisiensi belanja daerah. Meskipun secara administratif penyerapan anggaran berada pada kategori tinggi dengan rata-rata di atas 90%, fenomena tersebut dikonfirmasi sebagai "efisiensi semu". Penyerapan yang besar tidak berbanding lurus dengan peningkatan kualitas layanan publik dan sering kali diwarnai oleh praktik penumpukan belanja di akhir tahun fiskal akibat kegagalan sistem dalam mengaitkan input finansial dengan output kinerja. Penelitian ini menyimpulkan bahwa transformasi fundamental menuju penganggaran berbasis kinerja (performance-based budgeting) secara murni sangat diperlukan. Pemerintah Kota Medan direkomendasikan untuk melakukan penguatan Standar Analisis Belanja (SAB) dan menerapkan sistem akuntansi sektor publik yang lebih transparan guna menggeser budaya kerja birokrasi dari sekadar menghabiskan anggaran menjadi menghasilkan dampak nyata bagi pembangunan daerah.
References
Agustina, R., Setiawan, D., & Aryani, Y. A. (2026). The phenomenon of budgetary slack in Indonesia: Analyzing mapping causes and mitigation strategies. Proceeding International Conference on Accounting and Finance, 4, 21–40. https://journal.uii.ac.id/inCAF/article/view/46899
Asriana, S., Anggoro, M. Y. A. R., & Arniati. (2024). Analysis of community satisfaction with public services at the Makassar City Population and Civil Registry Service. Income Journal of Economics Development, 4(1), 35–41. https://doi.org/10.54065/ijed.4.1.2024.274
Ayuntari, C. G., & Maharani, N. P. (2024). The analysis of budget realization in the Indonesian Ministry of Trade before, during and after pandemic of COVID-19. Proceeding International Conference on Accounting and Finance, 2, 953–959. https://journal.uii.ac.id/inCAF/article/view/33000
Azam, M., & Bouckaert, G. (2025). Performance-based budgeting reform and evolution of performance information quality: Empirical analysis of Indonesia. Journal of Public Budgeting, Accounting & Financial Management, 37(1), 25–47. https://doi.org/10.1108/JPBAFM-12-2023-0223
Badan Pusat Statistik Kota Medan. (2026, March 5). Ekonomi Kota Medan tahun 2025 terhadap tahun 2024 mengalami pertumbuhan sebesar 5,10 persen (y-on-y). https://medankota.bps.go.id/id/pressrelease/2026/03/05/197/medan-city-s-economy-in-2025-compared-to-2024-experienced-growth-of-5-10-percent--y-on-y-.html
Chrysanthakopoulos, C., Bouloumpasis, P., Skotoris, M., & Tagkalakis, A. (2025). The macroeconomic effects of public sector efficiency in advanced economies. International Economics, 182, 100600. https://doi.org/10.1016/j.inteco.2025.100600
Firdaus, A., & Mariana, L. (2026). The impact of managerial capabilities on the effectiveness of sustainable economic development: A systematic literature review. Income Journal of Economics Development, 6(1), 14–27. https://pusdig.web.id/ekonomi/article/view/172
Gharib, N. S. M., Saleh, Z., & Isa, C. R. (2024). A thematic review on performance-based budgeting in the public sector organisation. IPN Journal of Research and Practice in Public Sector Accounting and Management, 14(2), 1–31. https://doi.org/10.58458/ipnj.v14.02.01.0104
Jiang, S., & Chi, Y. (2024). Impact of budget performance management reform on local fiscal relief. International Review of Economics & Finance, 93, 905–918. https://doi.org/10.1016/j.iref.2024.05.036
Kristanto, S. B., Wardhani, R., Siswantoro, D., & Ekananda, M. (2026). Fiscal decentralization, governance, and corruption: Evidence from Indonesian local governments (2010–2021). Cogent Business & Management, 13(1), 2652136. https://doi.org/10.1080/23311975.2026.2652136
Lewis, B. D. (2023). Indonesia’s new fiscal decentralisation law: A critical assessment. Bulletin of Indonesian Economic Studies, 59(1), 1–28. https://doi.org/10.1080/00074918.2023.2180838
Lhutfi, I. (2025). Determinants of budgetary slack: The influence of budget preparer behaviour in local government. Jurnal Pendidikan Akuntansi Indonesia, 23(2), 1–9. https://doi.org/10.21831/jpai.v23i2.85384
Maqdliyan, R., & Setiawan, D. (2023). Antecedents and consequences of public sector organizational innovation. Journal of Open Innovation: Technology, Market, and Complexity, 9(2), 100042. https://doi.org/10.1016/j.joitmc.2023.100042
Mediaty, Habbe, A. H., Sundari, S., Mas’ud, A. A., & Arifin, A. H. (2024). Budgeting behavior: Indonesian local government budget predictions. Revista de Gestão Social e Ambiental, 18(9), e06299. https://doi.org/10.24857/rgsa.v18n9-081
Mukhamedyarova, L., Tussibayeva, G., Shakharova, A., Rudžionien?, K., Christauskas, ?., & Rakayeva, A. (2025). The influence of public audit bodies on the effectiveness of local budget governance. Administrative Sciences, 15(12), 493. https://doi.org/10.3390/admsci15120493
Pemerintah Kota Medan. (2021). Rencana Pembangunan Jangka Menengah Daerah Kota Medan tahun 2021–2026.
Pemerintah Kota Medan. (2024). Informasi ringkasan dokumen Rencana Kerja Pemerintah Daerah Kota Medan.
Pemerintah Kota Medan. (2025). Laporan Penyelenggaraan Pemerintahan Daerah Kota Medan tahun anggaran 2024.
Pudjono, A. N. S., Wibisono, D., & Fatima, I. (2025). Advancing local governance: A systematic review of performance management systems. Cogent Business & Management, 12(1), 2442545. https://doi.org/10.1080/23311975.2024.2442545
Ramadania, S. T., & Kamal, N. A. A. (2024). Understanding the effectiveness of village fund allocation management: A study in Sinjai Regency. Income Journal of Economics Development, 4(1), 30–35. https://doi.org/10.54065/ijed.4.1.2024.208
Republik Indonesia. (2019). Peraturan Pemerintah Republik Indonesia Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah. https://peraturan.bpk.go.id/Details/103888/pp-no-12-tahun-2019
Roberto, F., Grossi, G., Guthrie, J., & Mattei, G. (2025). The development of new public financial management scholarship: From global warning to emerging warnings. Journal of Public Budgeting, Accounting & Financial Management, 37(6), 49–76. https://doi.org/10.1108/JPBAFM-01-2025-0021
Rohma, F. F., & Nahartyo, E. (2026). Does budget proposal evaluation intensity curb budgetary slack? Examining the role of myopic loss aversion under experimental in multiperiod setting. Journal of Accounting & Organizational Change, 22(3), 516–549. https://doi.org/10.1108/JAOC-06-2024-0195
Sari, T. I., Arliansyah, A., Yunita, N. A., & Murhaban. (2022). Modelling analisis standar belanja dalam menilai kewajaran belanja pada Pemerintahan Kota Lhokseumawe tahun 2020. Jurnal Akuntansi Malikussaleh, 1(2), 166–174. https://doi.org/10.29103/jam.v1i2.7360
Setiawan, A., Tjiptoherijanto, P., Mahi, B. R., & Khoirunurrofik. (2022). The impact of local government capacity on public service delivery: Lessons learned from decentralized Indonesia. Economies, 10(12), 323. https://doi.org/10.3390/economies10120323
Sumiyana, & Effendi, R. (2024). Indonesia’s education budgeting system denoting low adaptiveness: Functionalism analysis. Cogent Social Sciences, 10(1), 2393870. https://doi.org/10.1080/23311886.2024.2393870
Wildavsky, A. (1964). The politics of the budgetary process. Little, Brown and Company.
Zein, M. H. M., Muhtarom, M., Mulyadi, M., & Septiani, S. (2024). Examining the role of local government’s financial performance and capital expenditure in increasing economic growth in Banten Province, Indonesia (2018–2022). Journal of Risk and Financial Management, 17(10), 456. https://doi.org/10.3390/jrfm17100456
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Lisma Aima, Renny Maisyarah
This work is licensed under a Creative Commons Attribution 4.0 International License.
License and Copyright Agreement
- Authors retain copyright and other proprietary rights related to the article.
- Authors retain the right and are permitted to use the substance of the article in their own future works, including lectures and books.
- Authors grant the journal the right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post or self-archive their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
