Redesain Sistem Perencanaan dan Penganggaran (RSPP) sebagai Instrumen Reformasi Tata Kelola Keuangan Publik

Randy Praharsa, Achmad Lutfi

Abstract


Penelitian ini bertujuan untuk menganalisis implementasi Redesain Sistem Perencanaan dan Penganggaran (RSPP) sebagai instrumen reformasi tata kelola keuangan publik di Indonesia. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus melalui wawancara mendalam, analisis dokumen, dan observasi terbatas terhadap 15 informan. Hasil penelitian menunjukkan bahwa RSPP telah diimplementasikan secara formal dan administratif serta berkontribusi terhadap perbaikan struktur dokumen, konsistensi prosedural, dan penguatan akuntabilitas formal. Namun demikian, implementasi tersebut belum menghasilkan perubahan substantif dalam praktik pengambilan keputusan anggaran. Alokasi anggaran masih dipengaruhi pola historis, dinamika politik, dan pertimbangan pragmatis, sementara pemanfaatan informasi kinerja masih terbatas. Selain itu, keterbatasan kapasitas aparatur, budaya organisasi, lemahnya insentif kinerja, dan faktor politik menjadi hambatan utama. Penelitian ini menyimpulkan bahwa RSPP merupakan prasyarat penting dalam perbaikan tata kelola keuangan publik, namun belum cukup untuk mendorong reformasi substantif tanpa penguatan kapasitas kelembagaan, insentif kinerja, koordinasi lintas unit, dan komitmen terhadap penganggaran berbasis hasil.

Keywords


Reformasi Penganggaran, Tata Kelola Pemerintah, Manajemen Publik

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DOI: https://doi.org/10.31293/pd.v25i2.9458

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