BALANCE SCORECARD ANALYSIS POVERTY REDUCTION PERFORMANCE THROUGH THE CASH SOCIAL ASSISTANCE PROGRAM STUDY IN NEGLASARI DISTRICT, TANGERANG CITY

Edi Mulyadi*, Ahmad Yani, Tommy Andrian Suatrat

Faculty of Social and Political Science, Universitas Islam Syekh Yusuf, Banten, Indonesia

E-mail: [email protected]*

Article Information	ABSTRACT
Received: December 12, 2022 Revised: December 28, 2022 Approved: January 15, 2023 Online: January 29, 2023	This study aims to identify and analyze the effectiveness of the Cash Social Assistance (BST) program during the Covid-19 Pandemic in Neglasari District, Tangerang City. The research uses a descriptive approach by describing the research object as reality through the translation of the numbers described with explanations in accordance with the calculated results on the indicators that affect the research object. The results of the study show that from a service perspective, from the respondent's point of view, 70.84 percent said they were satisfied with the accuracy of the target, this was because after all they were BST recipients. In the socialization process for disbursement schedules of funds and complaints when problems occur, officials feel dissatisfaction more often than BST recipients. From an internal performance perspective, based on BPS criteria, the variables that determine poverty are divided into 2, namely monetary variables based on the amount of expenditure, and non-monetary variables. From a development perspective, the majority of respondents, namely 98.33 percent, stated that they were happy with this BST, and 96.67 percent stated that the BST program was useful. As much as 80. 83 percent of respondents saw that this BST was able to reduce the burden of spending, but 82.50 percent stated that they had not experienced an increase in purchasing power after receiving the BST. From a financial perspective, the strength lies in how the government makes accountability reports and the principle of transparency to the public. With transparency and accountability in government financial management, it will gain the trust and support of the public.
Keywords
poverty; cash social assistance; balanced scorecard

INTRODUCTION

Based on the results of the March 2021 National Socioeconomic Survey (Susenas), the number of poor people in Tangerang City is 5.93 percent or 134.24 thousand people. This means that the number of poor people in Tangerang City has increased by 0.71% or around 16,020 people from the previous year which amounted to 5.22 percent or 118.22 thousand people. The main factor or trigger for the increase in the number of poor people in Tangerang City is the high level of the Covid-19 pandemic in 2021, many community activities are restricted, coupled with the closure of several businesses which have an impact on household economic income (Chairul, 2022).

In the context of accelerating the reduction of the poverty rate in Tangerang City, many poverty reduction policies and programs have been implemented, both by the Central Government, the Provincial government and the Tangerang City government. From the records of the Tangerang City Social Service (Dinsos), during the May-June social assistance period given in July, there were 169 thousand Family Cards (KK) entitled to receive Cash Social Assistance (BST). In addition, there are also 203 thousand households participating in the Family Hope Program (PKH) and BST who are entitled to receive rice assistance from the Ministry of Social Affairs (Social, 2017).

One group of community members who received BST in the City of Tangerang were District residentsNeglasari. It is known that there are tens of thousands of poor families spread across Tangerang City. Of the 13 sub-districts, the largest number of poor families are in the sub-district with a population density of 7 thousand, namely Neglasari District. In this regard, cash social assistance is provided to all residents affected by the Covid-9 pandemic, including in Neglasari District, and is a program from the Tangerang City government.

The aim of the assistance program is to maintain people's purchasing power at the timethe Covid-19 pandemic. However, the presence of this program later brought many problems, such as inaccuracy in targeting, cutting aid unilaterally, creating opportunities for corruption, using poor assistance by beneficiaries, a sense of injustice in society in the distribution of BST, emergence of public distrust of the government, to social conflict. From this background it appears that there is a need for research on the effectiveness of providing Social Cash Assistance in Neglasari District, Tangerang City. The research aims to identify and analyze the effectiveness factors of the Cash Social Assistance (BST) program during the Covid-19 Pandemic in Neglasari District, Tangerang City.

Poor is defined as having no possessions; underprivileged or low income (Lubis, 2018). Poverty is a condition of inability of income to meet basic needs so that it is less able to guarantee survival (Princess, 2015). (Bayo, 2009) defines poverty as a limitation that is owned by a person, family, community, even a country that states discomfort in life, threatens the upholding of rights and justice, threatens bargaining position (bargaining) in world relations, loss of generations, and the nation's future is bleak (Windia, 2015). The Central Bureau of Statistics (2014) defines poverty as the inability to meet basic needs such as food, clothing, shelter, education and health.

Social Assistance Social assistance is the provision of compensation in the form of donations or goods either from the government or an institution to individuals, families, communities, the general public which are temporary and selective in nature with the aim of saving from possible social threats (Sitanggang, 2014). In line with this, the Regulation of the Minister of Finance (2015) explains that social assistance is expenditure in the form of transfers of money, goods or services provided by the government to the poor or unable to protect the community from possible social risks, improve the economy and/or people's welfare.

Based on the Regulation of the Minister of Home Affairs Number 32 of 2011, the provision of social assistance has a stipulation standard. Local governments are allowed to provide social assistance to residents or community groups commensurate with the regional financial capacity.

Distribution of social assistance by the government to the people in Indonesia is not a new thing. Various social assistance and subsidy schemes have been implemented by the government to fulfill basic rights, relieve dependents, and improve the standard of living of underprivileged citizens. In line with the welfare state theory, referring to (Alfitri, 2012) the concept of the welfare state in the Encyclopedia Britannica is related to the responsibility of the state as the front guard in protecting and prospering the economic and social welfare of its people.

During the pandemic, the Social Safety Net (JPS) program in the form of basic food social assistance, cash social assistance, pre-employment cards, family hope programs, and electricity subsidies became a form of government intervention in an effort to overcome the effects of Covid-19 on communities potentially affected by social and economy (Nasrah et al., 2021). JPS often creates its own problems (Sumodiningrat, 1999). In a crisis situation and limited funding sources, the implementation of the JPS program will encounter many obstacles. Not only that, managing funds so that they are quickly and precisely on target is another problem that arises when sufficient funds are available.

The inaccuracy of targeting recipients of social assistance is a problem that always arises when social assistance is disbursed by the government (Noerkaisar, 2021). In addition, there is overlapping of the government's COVID-19 social assistance programs, causing chaos in its implementation (Mufida, 2020). It is also felt that the process of distributing social assistance has not reached the community optimally, due to the unclear decision support system and also the government's unpreparedness (Hirawan, 2020).

On the other hand (Purnia et al., 2019) revealed that social assistance donations from the central government were often misused by local governments. Various deviations are carried out using various methods, such as creating fictitious Social Organizations (NGOs), to the interests of regional head election campaigns.

METHODS

This study uses a descriptive approach by describing the research object as reality through the translation of the numbers described with explanations in accordance with the calculated results on the indicators that affect the research object (Sugiyono, 2013). The methodology that can support this analysis is the Balanced Scorecard (BSC).

The subjects of this study were the BST recipient communities and officials related to the distribution of BST in Neglasari District, Tangerang City. The population in this survey is all BST recipient communities spread across 7 sub-districts in Neglasari District, Tangerang City. Sampling was carried out by means of proportional random sampling of the population of BST Target Households and officials related to BST distribution. The number of samples taken is expected to be 150 samples, that is. divided into 2 with the proportion of BST recipients as many as 120 people and officials related to the distribution of BST as many as 30 people.

Primary data is data obtained through a survey conducted using data collection, describing and analyzing it. Secondary data is data obtained from reading results from books, internet, e-books, magazines, papers and documents that are used as objects of study as complementary data/information in conducting research.

The analysis technique used is descriptive analysis. The research examines four aspects according to the perspective of the Balanced Scorecard, namely the service perspective, internal performance, development, and the financial perspective of public sector organizations related to efforts to improve financial performance by increasing revenue and simultaneously reducing costs.

The research flow can be described visually as can be seen in Figure 1. The research was carried out by taking the locus in Neglasari District, Tangerang City with segments in the District Office.

RESULTS

A. Service Perspective

1. Level of Satisfaction with Services

From the respondent side, 70.84 percent said they were satisfied with the accuracy of the target, this was because after all they were BST recipients. In the socialization process for disbursement schedules, disbursement of funds and complaints when problems occur, officials feel dissatisfaction more often than BST recipients. It can be seen that dissatisfaction will decrease if they are more involved in collecting data on the poor.

Figure 1. Research Thought Flow

Table 1. Level of Satisfaction with Services

Criteria	Response	Recipient		Apparatus
		F	%	F	%
Satisfaction with target accuracy	Very satisfied	26	21.67	4	13,33
	Satisfied	83	49,17	8	26,67
	Not satisfied	11	9,16	18	60.00
	Very Dissatisfied	0	0.00	0	0.00
Satisfaction with disbursement of funds	Very satisfied	0	0.00	3	10.00
	Satisfied	117	97.50	7	23,33
	Not satisfied	3	2.50	20	66,67
	Very Dissatisfied	0	0.00	0	0.00
Satisfaction with problem handling	Very satisfied	9	7.50	5	16,67
	Satisfied	107	89,17	7	23.33
	Not satisfied	4	3,33	18	60.00
	Very Dissatisfied	0	0.00	0	0.00

Source: Survey data

The inaccuracy of targeting is explored in the question whether there are people who should receive BST, but instead do not receive it. From this question, 5.83 percent of BST recipient respondents and 10 percent of apparatus respondents said yes. When asked whether there were residents who should have received BST, most of the respondents said they did not. This data shows an indication that the inaccuracy of targeting is more due to the increase in poor people and not because some poor people have become more prosperous.

Table 2. Inaccuracy of BST Targets

Criteria	Answer	Recipient		Apparatus
		F	%	F	%
There are residents who should not receive BST	Yes	7	5.83	3	10.00
	Not	113	94.17	27	90.00
There are residents who should receive but do not receive BST	Yes	4	3,33	2	6,66
	Not	116	96.66	28	93.33

Source: Survey data

According to the observations of respondents, the inaccuracy of targeting in their environment was very small, namely less than 5 people. This result is supported by the data obtained where village heads stated that around 2 percent - 10 percent were inaccurate.

2. Complaint System

Basically, the form of community dissatisfaction was only conveyed in the form of complaints (96.67 percent of BST recipient respondents and 95.0 percent of apparatus respondents). If there is dissatisfaction, actually the best thing that can be served by the government is the provision of complaint posts. According to respondents, the government did not provide extensive information on how to complain (77.50 percent of BST recipient respondents and 23.33 percent of apparatus respondents) had not provided complaint posts if an error occurred in the distribution of BST.

Table 3. Complaint System

Criteria	Answer	Recipient		Apparatus
		F	%	F	%
form of dissatisfaction	Complaint	116	96.67	19	95.00
	Protest	4	3,33	1	5.00
	Demonstration	0	0.00	0.00	0.00
	Threat	0	0.00	0.00	0.00
	Destruction etc.	0	0.00	0.00	0.00
Complaint post	Yes	27	23.50	7	23,33
	Not	93	77.50	24	76,67
Information on how to complain	Yes	22	18.33	5	16,67
	Not	98	81.67	25	83,33

Source: Survey data

B. Internal Performance Perspective

1. Criteria Conformance

Based on BPS criteria, the variables that determine poverty are divided into 2, namely monetary variables based on the amount of expenditure, and non-monetary variables. All of these variables are summarized in 14 criteria. From these 14 criteria, people will be classified into 3 categories, namely near poor, poor and very poor. The very poor group is the group that meets the 14 criteria above. The poor group is the group that only meets between 11 and 13 criteria. Meanwhile, those who meet 9 to 10 criteria are called close to poor and if they only fulfill less than 8 criteria, they are not considered poor families. BLT recipients are those who meet elements 9-14 criteria.

Table 4. Income of BLT Recipient Respondents

Income	F	%
Not fixed	27	22.50
<500,000	63	52.50
500,000 – 700,000	16	13,33
>700,000	14	11.67

Source: Survey data

Data obtained from the field showed that out of 120 respondents, only 93 respondents answered the average monthly income. This shows that another 27 or 22.50 percent of the respondents cannot mention their income per month, because their income is very uncertain or not fixed. They are those who have temporary jobs, are self-employed, or are daily workers. Respondents who stated their income was less than IDR 500,000.00 were 52.50 percent, those who earned between IDR 500,000.00 – IDR 700,000.00 were 13.33 percent, and those who earned more than IDR 700,000.00 were 11.67 percent (14 people).

2. BST Distribution Procedure

Based on the data on the BST distribution mechanism, it is clear that the disbursement of BST begins with data collection, which is then verified. In this case the Social Service together with District and Kelurahan officials verified data on prospective recipients of the Tangerang Care Sesama social assistance through an electronic application system built by the Communication and Informatics Office. The verification result data is the basis for determining the recipient of the Tangerang Cares for Sesama social assistance which is determined by the Mayor's Decree.

3. Apparatus Participation in Technical Matters

The thing that most often comes to the fore in the process of disbursing social assistance is the lack of involvement of RT, RW and Lurah officials. However, in the Tangerang Cares for Others Social Assistance Program, the level of involvement of RT, RW and Lurah officials is very high. From the initial process, 29 people or 96.67 percent of the apparatus respondents stated that they were involved in the socialization of the data collection; as many as 27 people or 90 percent stated that they were involved in setting targets; and 100 percent stated that there was coordination of officers in the field.

Table 5. Outreach, Targeting and Coordination

Criteria	Answer	F	%
Involved in socialization of data collection	Yes	29	96,67
	Not	1	3,33
Involved in target setting	Yes	27	90.00
	Not	3	10.00
Field staff coordination	Yes	30	100.00
	Not	0	0.00

Source: Survey data

4. BLT disbursement services in the field

From the survey results it can be seen that most of the BST identities are the same as the existing data, so this condition does not cause fundamental problems in the disbursement of BST. There is very little name mismatch (only about 2-10 percent). From the slight discrepancy earlier, verification was carried out by agreement at the RT level, so that the BST for residents who turned out to be dead could be immediately transferred to other residents who were less fortunate. Another discrepancy apart from the death of a resident is seen in one kelurahan where most of the residents (90 percent) work in factories.

Table 6. BST disbursement service process in the field

Criteria	Answer	Recipient		Apparatus
		F	%	F	%
There is a mismatch between the recipient's identity and the data listed	Yes	1	0.81	3	10.00
	Not	119	99,19	27	90.00
There have been cases of delays in the distribution of BST	Yes	2	1.67	27	10.00
	Not	118	98.33	3	90.00
Scheduled outreach	Yes	105	87.50	26	86,67
	Not	15	13.50	4	13,33
The disbursement counter is sufficient for service	Yes	92	76,67	22	73,33
	Not	28	23,33	8	26,67

Source: Survey data

There were 99.19 percent of BST recipients and 90 percent of apparatus respondents who stated that there was no discrepancy between the recipient's identity and the data listed. Data also obtained that 98.33 percent of BST recipients and 90 percent of officials stated that there was no delay in the distribution of BST. Meanwhile regarding socialization, 87.50 percent of BST recipients and 86.67 percent of apparatus respondents stated that the socialization was carried out well. Likewise, around 76.67 percent of BST recipients and 73.33 percent of apparatus respondents stated that the BST disbursement counters were adequate.

C. Development Perspective

1. BST impact

Most of the respondents, namely 98.33 percent, stated that they were happy with this BST, and 96.67 percent stated that the BST program was useful. As much as 80.83 percent of respondents saw that this BST was able to reduce the burden of spending, but 82.50 percent stated that they had not experienced an increase in purchasing power after receiving the BST. These results can be interpreted that the BLT program provides a positive feeling for the people who receive it, but if we look further at reducing the expenditure burden and purchasing power, we can see contradictory results.

Table 7. Impact of BST

Criteria	Answer	F	%
Feeling happy	Yes	118	98.33
	Not	2	1.67
BST usability	Yes	116	96,67
	Not	4	3,33
Reducing the burden of family expenses	Yes	97	80,83
	Not	23	39,17
Increased purchasing power	Yes	21	37.50
	Not	99	82.50

Source: Survey data

BST is still seen by most respondents as being able to reduce expenses, but has not been able to increase purchasing power. Cross-examination of these results is by looking at the BST utilization period.

2. BST Utilization Period

From the survey results, it was found that 61.67 percent of respondents stated that the BST money received was consumed right away, 26.67 percent said the BST money ran out within 1 month, and 8.33 percent and 3.33 percent said it was used up within 1 week and 2 weeks. This is still far from the impact of the Covid-19 Pandemic that is being felt by the community.

Table 8. BST Utilization Period

Criteria	F	%
It's gone	74	61,67
1 week	10	8.33
2 weeks	4	3,33
1 month	32	26,67

Source: Survey data

The social protection program provided by the government actually takes many forms. Subsidies provided by the government to the community can take the form of price discounts, coupons, savings, or BST. BST itself can be divided into BST with conditions (conditional cash transfer) and BST without conditions (Unconditional cash transfer). An example of a conditional cash transfer in Indonesia is the Family Hope Program (PKH), namely BST with the aim of accessing education and health and/or meeting other basic needs.

D. Financial Perspective

1. Legal Basis and Transparency for the Granting of BST

The legal basis is a system of rules that are officially considered binding and confirmed by the ruler, government or authorities through legal institutions or institutions which are the basis for an activity in society. The Cash Social Assistance Program (BST) in Tangerang City, especially the Tangerang Cares for Others Social Assistance, has a financial legal basis in the form of Mayor Regulations (Perwal) and Implementation Instructions Regulations which must be strictly adhered to, which are useful as guidelines for implementing financial activities in The Cash Social Assistance Program, namely Tangerang Mayor Regulation Number 60 of 2021 Concerning Guidelines for the Distribution of Tangerang Cares for Others Social Assistance Sourced from the Regional Revenue and Expenditure Budget for the 2021 Fiscal Year.

In the Perwal it is emphasized that all costs incurred as a result of the enactment of the Mayor's Regulation are borne by the Regional Income and Expenditure Budget for Fiscal Year 2021. Similarly, the disbursement of Tangerang Cares for Sesama social assistance is guided by the provisions of regulations regarding regional financial management. For this reason, it was also determined that the distribution of Tangerang Cares for Others social assistance would be carried out by Bank BJB and accompanied by the Social Service, District and Village Offices.

The strength of the financial perspective is seen from how the government makes accountability reports and the principle of transparency to the public. With transparency and accountability in government financial management, it will gain the trust and support of the public. Besides that, with increased financial transparency and accountability, good and clean governance and development will be realized. The process of receiving, recording, utilizing finances in the BST Program in Neglasari District, Tangerang City has been carried out openly and is part of the financial accountability of all existing activities.

2. Implementation Accountability

Implementation of accountability in the distribution of BST includes reporting, evaluation andmonitoring. The reporting process carried out is in the form of activity reporting which was originally in the form of a plan of action which implies a work plan of activities. The report contains program achievements. The report is made by the employee who handles the program.

The next process is evaluation which is an assessment of the performance of the implementation of the BST program within the allotted time. The goal is to anticipate mistakes made by the relevant agencies. In the BST program in Neglasari District, the evaluation is carried out by the Social Service, before each section or unit reports to the TU section and is summarized for consideration by the Head of Service. If an error occurs, it will be returned to the TU and the program. After the evaluation is carried out, the next step is monitoring. The purpose of supervision is to ensure the smooth implementation of the work of all employees so that they work effectively and on target. While monitoring is carried out by the Head of Service for overall tasks and daily tasks that are carried out.

CONCLUSION

Based on the results of research and discussion, the authors draw conclusions (tentative) as follows. First, from a service perspective as a whole, it shows good performance as measured by predetermined customer perspective indicators. This is shown by the level of satisfaction with the service from the side of respondents who received BST, 70.84 percent said they were satisfied with the accuracy of the target. Meanwhile, more dissatisfaction arose from the apparatus side, namely 60.00 percent. Second, from an internal performance perspective, it shows good performance after observing directly the operations of cash social assistance. This is indicated by the suitability of providing social assistance to the heads of families receiving assistance according to the criteria, the very high level of involvement of RT, RW and lurah officials,

Third, from the perspective of BST Program performance development after being measured by development perspective indicators and direct observations showed good results. This can be seen from the majority of respondents, namely 98.33 percent said they were happy with this BST, and 96.67 percent stated that the BST program was useful. Likewise, 80.83 percent of respondents saw that this BST was able to reduce the burden of spending, although 82.50 percent stated that they did not experience an increase in their purchasing power after receiving the BST. These results can be interpreted that the BLT program provides a positive feeling for the people who receive it, although if we look further at reducing the expenditure burden and purchasing power, we can see contradictory results. Likewise, the survey results obtained the fact that 61, 67 percent of respondents stated that the BST money received was consumed right away, 26.67 percent said the BST money ran out within 1 month, and 8.33 percent and 3.33 percent said it ran out within 1 week and 2 weeks. This is clearly still far from the impact of the Covid-19 Pandemic being felt by the community.

Fourth, from a financial perspective, the performance of the BST Program after being measured from a financial perspective shows good results. It can be seen that the Cash Social Assistance Program (BST) in Tangerang City, especially the Tangerang Cares for Others Social Assistance, has a financial legal basis in the form of Mayor Regulations (Perwal) and Implementation Instructions Regulations (Juklak) which must be strictly adhered to, which are useful as guidelines implementation of financial activities in the Cash Social Assistance Program, namely Tangerang Mayor Regulation Number 60 of 2021 Concerning Guidelines for Distribution of Tangerang Cares Social Assistance Sourced from the Regional Income and Expenditure Budget for the 2021 Fiscal Year. , and monitoring.

Based on the conclusions above, the writer conveys the following suggestions. First, the Government of Tangerang City and Neglasari District should continue to maintain and improve excellent service in the context of overcoming or reducing poverty through the provision of cash social assistance. Improving services includes efforts to reduce the form of community dissatisfaction that can be served by the government in the form of providing complaint posts to deal with problems if an error occurs in the planning and distribution of BST. Second, BST policies and programs should be designed to have a significant impact, namely to be able to increase the purchasing power of beneficiaries, which in turn will be able to reduce the deterioration of this purchasing power.

Third, considering that this research has several limitations, it is suggested that further research be carried out on the performance of poverty alleviation through aid programs, by adding exogenous variables and several intermediary variables, and using different analytical techniques. Apart from that, the respondents are also more diverse in terms of the distribution of demographic data regarding the poor, especially in urban areas.

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