Implementation of the Budget Efficiency Principle in Determining Spending Allocations Based on Civil Servant Performance: Penerapan Prinsip Efisiensi Anggaran dalam Penetapan Alokasi Belanja yang Berbasis Kinerja Aparatur Negeri Sipil

Risman Setiawan

doi:10.69693/jiis.v2i1.39

Authors

Risman Setiawan Universitas Halu Oleo

DOI:

https://doi.org/10.69693/jiis.v2i1.39

Keywords:

Efficiency, Government Finance, Performance, Civil Servants

Abstract

This study examines the application of fiscal efficiency principles in performance-based civil service expenditure allocation in Indonesia, with particular attention to the fiscal challenges anticipated in 2026. The primary issue addressed is the misalignment between fiscal austerity policies and the achievement of civil service performance targets during ongoing bureaucratic transformation. The research employs normative legal methods, drawing on both juridical and conceptual approaches. Findings reveal that current budget efficiency policies lack evaluation formulas that accurately reflect workload. Additionally, the implementation of program budgeting is impeded by cost standards that do not correspond to performance outcome requirements. Therefore, optimizing civil service performance requires aligning regulations governing state finance and civil service management to ensure legal certainty and fiscal justice. These findings underscore the need to reconstruct budgeting regulations and to urgently strengthen the accountability system as a mechanism for budget efficiency within the civil service management framework to achieve sustainable governance.

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