Sistem Anggaran Berbasis Kinerja Pada APBN Di Indonesia Perspektif Ekonomi Islam

Aan Jaelani(1*),


(1) (Scopus ID: 57195963463; h-index=0) IAIN Syekhnurjati Cirebon
(*) Corresponding Author

Abstract


Sistem Anggaran Berbasis Kinerja pada APBN di Indonesia
Perspektif Ekonomi Islam
Aan Jaelani
Fakultas Syariah & Ekonomi Islam IAIN Syekh Nurjati Cirebon
Email: iainanjal@gmail.com

Abstrak
Artikel ini mengkaji anggaran negara dengan sistem keuangan berbasis kinerja di Indonesia, yang sebelumnya menerapkan sistem keuangan berimbang. Dengan menggunakan metode kualitatif dan pendekatan content analysis dalam memahami teori dan dokumen sistem keuangan di Indonesia. Tulisan ini menyimpulkan bahwa sistem keuangan berbasis kinerja di Indonesia memberikan arah baru dalam pengelolaan keuangan yang lebih transparan dan akuntabel untuk kegiatan pembangunan dalam mewujudkan kesejahteraan masyarakat.

Abstract
This article reviews the state budget with a performance-based financial system in Indonesia, which previously implemented a balanced financial system. By using qualitative method and content analysis approach in understanding the theory and document of the financial system in Indonesia. This paper concludes that performance-based financial system in Indonesia provides a new direction in more transparent and accountable financial management for development activities in realizing community welfare.

Kata Kunci: reformasi anggaran, keuangan berbasis kinerja, APBN, ekonomi Islam


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References


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DOI: 10.24235/amwal.v10i1.2871

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