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Performance Analysis of Budget Implementation During

the Covid-19 Pandemic at the Technical Implementation

Unit of the Immigration Office Class I TPI Kendari

Nita Hasnita

, Supriyadi

, Abdul Razak

Sekolah Tinggi Ilmu Ekonomi 66 Kendari, Indonesia

Email : [email protected]

, adisupriyadi1453@gmail.com

, [email protected]

Keywords

ABSTRACT

Performance of Budget Execution,

Covid-19 Pandemics, PER-4/PB/2020,

Budget Implementation Performance

Indicators Report.

This study used to analyze the performance of budget execution

during the 2020 and 2021 Covid-19 pandemics at the technical unit

of Kantor Imigrasi Kelas I TPI Kendari based on Regulation of the

Direktur Jenderal Perbendaharaan Number PER-4/PB/2020

concerning Technical Instructions for Assessment of Performance

Implementation of Ministry/Agency Expenditure Budget

Indicators.This study uses a qualitative descriptive technique. Data

obtained by primary data derived from interviews and secondary

data derived from 2020 and 2021 Budget Implementation

Performance Indicators Report at Kantor Imigrasi Kelas I TPI

Kendari. Analysis inductive uses based on the results. The results of

this study indicate that Kantor Imigrasi Kelas I TPI Kendari increase

in the final score of budget execution performance indicators, but

there were decreased on several indicators.

INTRODUCTION

Different from previous years, 2020 is an extraordinary year due to the Covid-19 pandemic. The

pandemic conditions directly affect the prospects for global economic growth so that several

international institutions predict that the global economy will experience a recession (Ministry of

Finance, 2020). Apart from bringing problems to public health, the Covid-19 pandemic also has very

broad implications for the global economy, including in Indonesia. In fact, these conditions ultimately

forced the Government to issue a number of policies to deal with Covid-19 while simultaneously saving

the economy, including through the issuance of Government Regulations in Lieu of Law of the Republic

of Indonesia Number 1 of 2020 concerning State Financial Policy and Financial System Stability for

Handling the Corona Virus Disease Pandemic. (Covid-19) and/or in the context of Facing the National

Economy and/or Financial System Stability, including derivative technical regulations (Onibala,

Rotinsulu, & Rorong, 2021).

In dealing with the Covid-19 pandemic, the government must also implement good governance,

namely an approach that is oriented towards public sector development towards good governance

Mardiasmo (2009). According to Mardiasmo, there are nine characteristics of implementing good

governance, namely participation, legal framework, transparency, capture power, orientation to the

interests of the wider community, justice, efficiency and effectiveness, accountability, and strategic

vision. Of these nine characteristics, there are three interrelated pillars to realize good governance,

namely transparency, participation and accountability, as well as value for money (economy, efficiency

and effectiveness) (Andayani, 2007).

In order to realize good governance, the government is implementing bureaucratic reform.

According to the MenpanRB, bureaucratic reform is an effort to carry out fundamental reforms and

changes to the government administration system in order to realize good governance. One area of

change that is the goal of bureaucratic reform and is in accordance with the characteristics of good

governance is Strengthening Performance Accountability.

International Journal of Asian Education,

Nita Hasnita

, Supriyadi

, Abdul Razak

IJSSR Page 2260

As a form of accountability for bureaucratic performance in budget implementation, the Ministry

of Finance (Keuangan, 2018) through Minister of Finance Regulation Number 195/PMK.05/2018

concerning Monitoring and Evaluation of Budget Implementation for State Ministries/Institutions

determines Budget Implementation Performance Indicators (R. I. Indonesia, 2015) (Perdagangan

Republik Indonesia, 2022). Based on the Regulation of the Directorate General of Treasury Number PER-

4/PB/2020, IKPA is an indicator determined by the Ministry of Finance as the State General Treasurer

(BUN)(Perbendaharaan, 2006) to measure the quality of the performance of implementing budgets for

State Ministries/Institutions in terms of conformity to planning, effectiveness of budget

implementation, efficiency of implementation (Fransisca, Alya Nikita, Sonia Vitania Hubah, 2021).

budget, and compliance with regulations. Conformity to planning consists of three indicators, namely

Revised Budget Implementation List (DIPA), DIPA Page III Deviation, and Minus Ceiling. The

effectiveness of budget implementation consists of four indicators, namely Budget Absorption, Bill

Settlement, Confirmation of Output Achievements, and SP2D Returns (Sayadi, 2021). The efficiency of

budget implementation consists of two indicators, namely Renkas (Cash Withdrawal Plan) and Payment

Order Errors (SPM). Meanwhile, compliance with regulations consists of four indicators, namely

Contract Data, Management of UP (Supply Money) and TUP (Additional Money Supply), Treasurer's

Accountability Report (LPJ), and SPM Dispensation.

The implementation of IKPA continues to experience developments as well as challenges. In 2020,

IKPA began implementing a new indicator, namely confirmation of Output Achievement Data. According

to the Regulation of the Director General of Treasury Number PER/04/PB/2020 concerning Technical

Instructions for Assessment of K/L Budget Implementation Performance Indicators. However, in the

same year, IKPA was tested by the onset of the Covid-19 pandemic in Indonesia (Donny Maha Putra,

2020). So there are many changes between the suitability of planning and the realization of budget

implementation because it conflicts with government regulations made to handle the Covid-19

pandemic. As well as the Circular Letter of the Director General of Immigration Number IMI.1-KU.01.01-

0397 regarding Budget Implementation at the Immigration Work Unit T.A. 2021, determine the priority

and selective scale for activities to be implemented with a maximum amount of 60% of the T.A. PNBP

Ceiling. 2021 which has been determined. Priority activities include handling Covid-19 and

implementing activities related to immigration services and law enforcement to support increasing the

realization of Immigration Non-Tax State Revenue (PNBP) (Presiden Republik Indonesia, 1997). Based

on this Circular, it also limits shopping activities for goods such as business trips, socialization, meeting

packages, as well as shopping for goods that can be postponed. As well as limiting capital expenditure

activities such as procurement of motor vehicles, renovation/construction of office buildings and

equipment/machinery.

Previous research regarding budget implementation during the Covid-19 pandemic conducted by

Alya Nikita Fransisca et al (2021) showed a significant decline in the management of money supplies

and budget absorption. However, not all government ministries/institutions during the Covid-19

pandemic experienced a decline, because of the steps taken by Indonesia to overcome the national

economy by carrying out budget refocusing planning management in the 2021 APBN through MBO

(Management by Objectives) in the form of personnel spending, goods spending, and capital expenditure

at K/L has increased (Indonesia, 2014).

At the TPI Kendari Class I Immigration Office, based on a circular issued by the Director General

of Immigration and the Ministry of Finance, regarding refocusing the budget based on priority targets,

so that the budget has been revised to be used as optimally as possible (Pemerintah Republik Indonesia,

2003). This optimization must be carried out in order to carry out immigration service activities as its

main task and function. However, due to the regulation to use 60% of the existing budget, there are

many deviations from Page III DIPA, because the withdrawal of funds is not in accordance with existing

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plans. This is based on the Maximum Disbursement (MP) of PNBP which has been calculated based on

the proportion of Immigration PNBP receipts.

The realization of budget absorption at the TPI Kendari Class I Immigration Office has decreased

due to the refocusing of the budget. So there are some output achievements for each component that are

not achieved. Activities that do not generate Non-Tax State Revenue (PNBP) are restricted, so that the

realization of budget absorption in the 2020 Fiscal Year was 78.77% and in the 2021 Fiscal Year it was

87.67%, whereas in the period before the Covid-19 pandemic, the 2019 Fiscal Year was 97.07% . The

decline in the early days of the Covid-19 pandemic was very drastic, which could indicate a decline in

budget implementation performance. Because budget absorption is closely related to other budget

implementation performance indicators. Indicators of budget implementation that will be affected due

to a decrease in budget absorption due to a mismatch between budget implementation and planning.

Based on the results of the researcher's interview with the expenditure treasurer at the TPI

Kendari Class I Immigration Office, it was stated that the percentage of actual budget absorption

experienced a significant decrease during the Covid-19 pandemic. The data presented is the value

obtained from the expenditure realization report per funding source (attached). Due to regulations to

deal with the Covid-19 pandemic, many budgets have not been absorbed optimally. So that achieving

budget performance is not effective and efficient during the Covid-19 pandemic. Due to the refocusing

of the budget for handling the pandemic, many performance indicators for budget implementation have

low values.

Based on the results of Purnomo's research (Purnomo, 2021) regarding the impact of the Covid-

19 pandemic on the Budget Implementation Performance of Work Units in West Kalimantan Province,

there are two indicators that show a significant decline, namely the UP Management Indicator and the

Budget Absorption Indicator and one indicator that decreases but is not significant, namely the Indicator

Bill Settlement. Meanwhile, the other seven performance indicators actually increased with details

increasing significantly in the Minus Ceiling Indicators, LPJ Treasurer, SPM Dispensation, and SPM

Errors and increasing but not significantly in Contract Data, SP2D Returns, and Renkas. This shows that

the Budget Implementation Performance of the West Kalimantan Provincial Scope of Work Unit is

generally not affected by the Covid-19 pandemic, in fact the West Kalimantan Province Scope of Work

Unit can still improve its budget implementation performance significantly on several performance

indicators.

Based on this background description, the author is interested in conducting further research with

the title "Analysis of Budget Implementation Performance During the Covid-19 Pandemic in the

Technical Implementation Unit of the TPI Kendari Class I Immigration Office".

METHODS

Researchers who use a qualitative approach, at the initial stage of their research, may not have

a clear picture of the potential aspects and problems they will research. He will develop research focus

while collecting data. This process is called "emergent design" according to (Sugiyono & Kuantitatif,

2009).

Qualitative research methods are mainly used to obtain rich data, in-depth information about the issue

or problem to be solved. Qualitative research methods use focus groups, in-depth interviews, and

participant observation in collecting data according to Sugiyono (2020).

The steps taken were determining the research instrument, by preparing an interview guide to

find out the conditions occurring in the field according to Sugiyono (2020). The appointed informant is

competent in the field of financial affairs and knows the ins and outs of problems related to budget

implementation performance indicators. After that, the researcher carried out data processing and

descriptive analysis and reported the research results. Research that is not published or disseminated

will be less useful in developing science and will not have high practical value. Therefore, it is an

obligation for researchers to complete a series of research into a written and accountable form of

International Journal of Asian Education,

Nita Hasnita

, Supriyadi

, Abdul Razak

IJSSR Page 2262

scientific report (Nazir, 2005). This research was conducted at the TPI Kendari Class I Immigration

Office.

RESULTS

Suitability of Budget and Planning Implementation

2020 and 2021 are the period of the Covid-19 pandemic so there are many changes related to

the management of the State Revenue and Expenditure Budget. These changes were made to prioritize

the interests of handling the Covid-19 pandemic and activities that can generate PNBP. So to support

the office operations of the Class I Immigration Office, TPI Kendari must focus on maintaining continuity

of life and optimizing budget management. Based on the results of interviews with Mrs. Yunita Liswanti

Purba, S.H. as the RKA-K/L Operator who is responsible for the DIPA Revision said that:

"During 2020, there have been 4 (four) revisions to the DIPA, including revisions to the POK

(Activity Operational Instructions), revisions to the Regional Treasury Office, as well as revisions to the

DJA (Directorate General of Budget). During 2021 revisions have been carried out 7 times due to the

large number of POK data updates due to budget adjustments due to the Covid-19 pandemic, first the

POK revision then carrying out 2 DJA revisions, then the POK updating revisions, then finally carrying

out revisions related to the minus ceiling and The mechanism for completing DIPA revisions is,

collecting and compiling data for budget revision, such as the latest budget realization, to see the

remaining budget ceiling available and revisions can be carried out, preparing data to support budget

revisions in the form of a revision cover letter, accountability letter signed by KPA, Work Plan "The

budget for the current Fiscal Year, the change matrix (originally-to-be), and the initial DIPA, namely the

DIPA before revisions are carried out and the DIPA concept of revised changes and there are no special

requirements for carrying out budget revisions" (interview 21 July 2022)

The impact of the Covid-19 pandemic can be felt based on the budget revision that has been

carried out at the TPI Kendari Class I Immigration Office. The DIPA revision carried out is in accordance

with applicable regulations, namely PMK No. 210/PMK.02/2019 concerning Procedures for Revising

the T.A. Budget. 2020 is set for December 31 2019 and PMK no. 208/PMK.02/2020 concerning

Procedures for Revising the T.A. Budget. 2020 is set for December 18 2020 (Nomor, 2021). In the 2021

Fiscal Year, the regulation regulates budget revisions for handling the Covid-19 pandemic. So the

revisions carried out have focused on handling the Covid-19 pandemic and optimizing activities that can

be carried out during the Covid-19 pandemic.

Based on the results of interviews with Mrs. Yunita Liswanti Purba, S.H. as the RKA-K/L Operator

who is responsible for the DIPA Revision said that: "The official travel budget has experienced many

changes due to PPKM (implementation of restrictions on community activities) so that many activities

are done virtually and budget planning and implementation in 2020 and 2021 is different because many

activities cannot be carried out, there are not too many shifts in 2020 and 2021 because there is a

limitation on budget use of 60% based on the circular letter of the Director General of Immigration

Number IMI.1-KU.01.01-0397 regarding Budget Implementation at the Immigration Work Unit T.A.

2021. So that the revisions made are focused on handling the Covid-19 pandemic" (interview 21 July

2022)

There is a limitation on the use of the PNBP ceiling of only 60% as stated in the Circular Letter

of the Director General of Immigration Number IMI.1-KU.01.01-0397 regarding Budget Implementation

at the Immigration Work Unit T.A. 2021, which resulted in the implementation of activities being

delayed or even unable to be carried out, such as activities involving many people, namely the

implementation of TIM PORA (Foreigner Supervision Team), Immigration Socialization, Independent

and Regional Joint Operations, as well as official travel. In the event that an official trip does not take

place because the activity is carried out virtually, so that the implementation of the budget and planning

is not appropriate. The IKPA value for the revised DIPA in the 2020 and 2021 Fiscal Years is 100. This

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value was obtained due to refocusing of the available budget divided according to activities that can

produce PNBP so that activities can be carried out.

Based on the results of interviews with Mrs. Yunita Liswanti Purba, S.H. as the RKA-K/L Operator

who is responsible for the DIPA Revision said that: "preparation of Page III of the DIPA based on the

work calendar for each section at the TPI Kendari Class I Immigration Office and the implementation of

updating the RPD by looking at the budget realization in each month during the current year, the

responsible Operator is obliged to submit to the Kendari KPPN as State General Treasurer the updated

data RPD in each quarter with a submission deadline of the 15th at the end of the quarter of the current

year" (interview 21 July 2022).

Page III DIPA deviations occurred because many activities had been planned for implementation

but could not be implemented due to restrictions on the use of the PNBP Ceiling, several activities that

did not produce PNBP were not implemented, such as TEAM PORA, Immigration Socialization, Joint

Operations, and Official Travel. This also causes a decrease in budget absorption. Calculation of

suitability between planning and implementation Page III DIPA by planning minus budget absorption

divided by planning and multiplied by 100%. This difference is a deviation from Page III DIPA. Due to

the GAP between the Fund Withdrawal Plan and the Realized Budget in the 2020 Fiscal Year, it has an

IKPA value of 66.29 and the IKPA value for the 2021 Fiscal Year is 60.51. Based on this value, there was

a decrease during the Covid-19 pandemic due to significant differences between budget planning and

implementation.

Based on the results of interviews with Mrs. Yunita Liswanti Purba, S.H. as the RKA-K/L Operator

who is responsible for the DIPA Revision said that: "There is a minus ceiling on employee spending

accounts due to new employees being transferred to the TPI Kendari Class I Immigration Office, CPNS,

promotions, periodic salary increases, as well as changes in family allowances (wife/husband/children).

"The process of resolving the minus ceiling is to collect data on any accounts that experience a minus

ceiling and then submit a budget request for resolving the minus ceiling to Echelon 1, in this case the

Directorate General of Immigration" (interview 21 July 2022)

There is no minus ceiling during the Covid-19 pandemic at the end of the year because there are

tips that can be done to overcome the minus ceiling, namely by adjusting budget availability to the

activities to be carried out. Availability of budget funds for activities to be implemented can be done by

revising DIPA and POK (Activity Operational Instructions) to adjust the budget based on activities. So

that in the 2020 and 2021 Fiscal Years it has an IKPA value of 100.

Compliance with Applicable Laws related to Budget Implementation

Compliance with applicable laws related to budget implementation is closely related to the

leadership as the authority to use the budget, because basically the power of budget users has the right

to provide policies regarding the implementation of budget-based activities. Based on the results of

interviews with informants during the Covid-19 pandemic, there were limited budget uses at the TPI

Kendari Class I Immigration Office which had an impact on budget implementation.

Based on the results of interviews with Mr. Hidayat, S.H., M.H. as the Commitment Making Officer

responsible for the procurement of goods and services said that:

"In accordance with Presidential Decree no. "12 of 2021 concerning Procurement of Goods and Services,

creating contract data by fulfilling supplier data, namely Company NPWP data, Company data, and

Account Numbers contained in the Company's Account Statement as well as goods and services

procurement documents (contracts)" (interview 21 July 2022) .

Registration of contract data can be carried out a maximum of 5 calendar days after signing the

contract data. The contract data that has been registered is in the form of vehicle rental contracts, motor

vehicle procurement contracts, building and structure maintenance contracts, computer equipment and

data processing procurement contracts, and office facility procurement contracts. The IKPA value in the

2020 Fiscal Year regarding the submission of contract data was 100, while in the 2021 Fiscal Year it

decreased to 89.

International Journal of Asian Education,

Nita Hasnita

, Supriyadi

, Abdul Razak

IJSSR Page 2264

Based on the results of interviews with Mr. Hidayat, S.H., M.H. say that : "In 2021 there was a

record of delays due to the lack of responsiveness of the Kendari KPPN to validate the submission of

contract data that had been submitted, so that when repairs occurred they had already passed the

predetermined limit" (interview 21 July 2022). This is due to problems in submitting contract data

where the Kendari KPPN as the working partner of the TPI Kendari Class I Immigration Office is less

responsive to the contract data that has been submitted. This causes delays in confirming error

corrections if contract data is submitted that is not appropriate.

Regulations governing the management of UP/TUP at the TPI Kendari Class I Immigration Office

based on PMK No. 196/MK.05/2018 dated 31 December 2018 concerning Procedures for Payment and

Use of Government Credit Cards. The TPI Kendari Class I Immigration Office has complied with these

regulations in carrying out budget-based activities.

Based on the results of an interview with Mr. Khaidri Ilmi Mustamin, A.Md. as the Expenditure

Treasurer who is responsible for UP/TUP management, said that:

"UP is used for daily operational activities of work units/to finance expenses that cannot be made

through SPM-LS payments, both contractual and non-contractual, UP and TUP are revolving for 30 days

(Pemerintah Republik Indonesia, 2003). The conditions for revolving UP are a minimum of 50% use of

UP funds and revolving can be done multiple times and a maximum of one month after the SP2D is

issued. There was a delay in delivery in April and December 2021 due to the negligence of the

expenditure treasurer."

UP/TUP management at the TPI Kendari Class I Immigration Office during the Covid-19

pandemic experienced a decline, this was due to the existence of a new policy regarding refocusing the

budget intended for handling the Covid-19 pandemic. The IKPA value obtained in the 2020 Fiscal Year

was 100 and in the 2021 Fiscal Year was 85. The recharging factor for the UP/TUP Treasurer

experienced a decline in performance due to delays in submitting the UP/TUP to KPPN Kendari as the

State General Treasurer (Laksono, 2017). The delay in submission was due to a new policy from the

leadership in directing budget disbursement for activities that had been implemented. Meanwhile, the

role of leadership in understanding applicable regulations or laws related to budget implementation has

a significant impact on budget implementation. So that the policies taken by the leadership are in

accordance with applicable laws and performance targets that have been set. Apart from this, the

leadership must carry out monitoring evaluations regularly and on a regular basis to ensure the

availability of funds so that budget realization can run optimally and does not affect other assessment

indicators.

Submission of the Accountability Report, which is then abbreviated as LPJ, must be carried out

in accordance with the Director General of Treasury Regulation No. PER-03/PB/2014 concerning

Technical Instructions for Administration, Bookkeeping and Accountability of the Treasurer in the State

Revenue and Expenditure Budget Management Work Unit and Verification of the Treasurer's

Accountability Report. The making of LPJ must be in accordance with these regulations for each month

and submitted to KPPN Kendari as State General Treasurer on the 1st-10th of the following month.

Making LPJ Treasurer Expenditures must be done by:

1. Carry out cash opname and then make a cash inspection report at the Expenditure Treasurer.

2. Printing the Expenditure Treasurer's Bank Statement at Bank Presepsi, in this case the TPI Kendari

Class I Immigration Office has a BPG account at BRI Bank, the printed account statement is

supporting data for making the Expenditure Treasurer's LPJ.

3. Create LPJ Expenditure Treasurer on the SAS Application (Satker Application System) offline and

then upload ADK (Computer Data Archive) data on the SPRINT Application (Integrated Account

Management System) for validation by KPPN Kendari as State General Treasurer.

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The SPM dispensation during the 2020 Fiscal Year has not been assessed, resulting in an IKPA

score of 0, whereas in the 2021 Fiscal Year it produced a perfect score of 100. This is because there were

no errors that caused the SPM dispensation to be issued.

Effectiveness of Budget Implementation

Based on the results of interviews, the effectiveness of budget implementation during the Covid-

19 pandemic at the TPI Kendari Class I Immigration Office experienced obstacles due to budget savings

whose funds came from PNBP of 40% based on Circular Letter of the Director General of Immigration

Number IMI.1-KU.01.01-0397 regarding Implementation Budget for the Immigration Work Unit T.A.

2021. Due to the existence of these regulations to deal with the Covid-19 pandemic, the implementation

of the budget at the TPI Kendari Class I Immigration Office is not in accordance with the plans that have

been made.

Based on an interview with Mrs. Wa Salifa, S.H. as Head of Financial Affairs who is the direct

superior of the financial manager said that: "There is a mismatch in the implementation and planning

that has been made so that acceleration is carried out by realizing all budgets related to capital

expenditure because it can speed up budget absorption" (interview 21 July 2022).

Budget absorption during the Covid-19 pandemic was somewhat hampered due to savings in

the PNBP budget which resulted in the realization at the end of the year being less than optimal. Some

immigration activities that were not achieved due to the Covid-19 pandemic were the lack of passport

applicants and official trips that were not carried out. However, the effectiveness of budget absorption

is supported by the RM (Pure Rupiah) budget source of 97.73%, while the PNBP was 77.86% at the end

of the 2021 Fiscal Year and the realization of the RM budget was 95.10% and PNBP was 61.12% in 2021.

2020 Budget. During the Covid-19 pandemic, the RM budget was not limited, so that budget absorption

could be carried out optimally. The IKPA value obtained during the Covid-19 pandemic was 96.88 in the

2020 Fiscal Year and 98.37 in the 2021 Fiscal Year. This increase was caused by refocusing the budget

and the experience that had been experienced in the 2020 Fiscal Year. This resulted in further

optimizing the budget for Pure Rupiah. and activities that can generate PNBP.

During the Covid-19 pandemic, there was no delay in paying bills in the form of Contractual SPM-

LS (Contractual Direct Payment Order) because the contract data submitted to KPPN Kendari as BUN

had a detailed payment deadline stated in accordance with the contract that had been issued. So that

the RPD (Fund Withdrawal Details) has been adjusted to the Contractual SPM-LS which will be issued

for contractual payments. In the 2020 Fiscal Year, there was a delay in the issuance of the Contractual

SPM-LS, which affected the IKPA acquisition value, namely 83.33. The IKPA value obtained for

settlement of bills in the 2021 Fiscal Year is 100, this increase is one of the financial managers' efforts

to ensure payments do not exceed the time limit stated in the contract.

The output achievement in the 2020 Fiscal Year obtained an IKPA value of 97.92 because the

procedure for filling in the output achievement was still based on the SAIBA application (Accrual-Based

Agency Accounting System), so the IKPA value was still relatively high. Meanwhile, in the 2021 Fiscal

Year, it obtained an IKPA score of 81.90 due to changes in the input of output achievements from the

SAS application (Satker Application System) which was directly uploaded to the Online Monitoring

System for the State Treasury and Budget, so that the assessment was even more objective. So during

this transition period there are still a few obstacles regarding filling output achievements where the

2021 Fiscal Year experienced the Covid-19 pandemic which caused many activities not to be carried out.

The output produced in the 2021 Fiscal Year is not in accordance with the planned output target. So it

has experienced a significant decrease compared to the 2020 fiscal year.

Based on the results of an interview with Mr. Khaidri Ilmi Mustamin, A.Md. As the Expenditure

Treasurer who is responsible for budget management, he said that: "SPM that has been published during

2020 as many as 271 SPM and during 2021 as many as 230 SPM. Out of the total of SPMs that have been

published, there are SPMs that have errors in supplier data" (interview 21 July 2022).

International Journal of Asian Education,

Nita Hasnita

, Supriyadi

, Abdul Razak

IJSSR Page 2266

SP2D returns are the return of a Payment Order due to an error in the supplier or third party

data. In the 2020 Fiscal Year, SP2D returns occurred due to differences in supplier (third party) account

numbers in the Contractual SPM-LS, so that the SPM was canceled and no payments occurred from the

state treasury to the supplier's account. So that in the 2020 Fiscal Year it obtained an IKPA score of

99.63. Based on experience in the 2020 Fiscal Year, the financial manager at the TPI Kendari Class I

Immigration Office was more thorough in making the Contractual SPM-LS so as to produce an IKPA score

of 100.

Budget Execution Efficiency

During the Covid-19 pandemic, with limited use of the government budget, the government is

still required to carry out budget implementation efficiently. This is in line with the performance of

budget managers who must maintain stability. The efficiency of budget implementation during the

Covid-19 pandemic at the TPI Kendari Class I Immigration Office was due to budget savings whose funds

came from PNBP of 40% based on Circular Letter of the Director General of Immigration Number IMI.1-

KU.01.01-0397 regarding Budget Implementation in Immigration Work Units T.A. 2021, but it has been

done efficiently.

Based on an interview with Mrs. Wa Salifa, S.H. as Head of Financial Affairs who is the direct

superior of the financial manager said that:

"During 2020 and 2021, the management of state finances at the TPI Kendari Class I Immigration Office

has been efficient, however there are still many errors in the SPM description which has caused the IKPA

value to decrease. "The error in the SPM description was an error during validation by the KPPN so that

it could be immediately corrected and re-submitted" (interview 21 July 2022).

SPM errors occur because the descriptions contained in the SPM do not match the technical

instructions for SPM codes and descriptions based on the regulations of the Directorate General of the

Treasury. This SPM error caused a decrease in the IKPA value in the 2020 Fiscal Year, namely 80. It

experienced an increase in the 2021 Fiscal Year with an IKPA value of 85. This was caused by the

financial manager's efforts to be more thorough in making the SPM description and submitting the SPM

closer to the specified time limit, so that if If there are errors in the SPM, they can be corrected

immediately and re-submitted to KPPN Kendari as the partner of the TPI Kendari Class I Immigration

Office. The cash withdrawal plan is a financial management activity that withdraws funds worth more

than one billion. Meanwhile, at the TPI Kendari Class I Immigration Office there were no transactions

above one billion during the 2020 and 2021 fiscal years. During the Covid-19 pandemic, the 2020 and

2021 Fiscal Years received an IKPA score of 0.

Discussion

Suitability of Budget and Planning Implementation

TPI Kendari Class I Immigration Office during the Covid-19 pandemic with various obstacles in

budget implementation. Has made optimal efforts to maintain excellent budget execution performance.

Based on the data attached to this research, the overall IKPA assessment results on the elements of

suitability for budget implementation and planning have decreased from 2020 to 2021. Where the

overall IKPA value for this element is 88.76 in 2020 and 86.84 in 2020. 2021. This is caused by the high

gap in DIPA Hal III Deviation. This gap occurs because there are significant differences between the Fund

Withdrawal Plan (RPD) and budget implementation. This difference is due to instructions or authority

from superiors to disburse funds or carry out activities that are outside the planned activities. So the

leadership's policies as the Authorized Budget Users greatly influence the performance of budget

implementation, in this case the financial managers.

Based on these findings, the resulting IKPA value is in accordance with the Online Monitoring

Application for the State Treasury Accounting System. This value has been published by KPPN Kendari

as State General Treasurer and can be accessed by employees who have the authority to manage state

finances. The DIPA revision carried out by the TPI Kendari Class I Immigration Office is in accordance

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IJSSR Page 2267

with the regulations relating to applicable revisions, because every year there are changes to the DIPA

Revision rules. DIPA revisions can also be carried out to improve the Minus Ceiling. Meanwhile, Page III

of the DIPA must be submitted to KPPN Kendari at the end of each quarter of the current year to adjust

the updated RPD data for the TPI Kendari Class I Immigration Office.

The results of this research have explained the elements of suitability of budget implementation

and planning in which the DIPA Revision indicators, DIPA Page III Deviation, and Minus Ceiling are in

accordance with the theory related to each IKPA assessment indicator. Where DIPA revisions must be

in terms of a fixed budget ceiling as regulated in the Minister of Finance Regulation regarding

procedures for budget revisions, while DIPA revisions in the context of saving or refocusing the budget

which is Government policy are excluded from the IKPA calculation. Page III DIPA deviation is calculated

based on the average conformity between budget realization and the monthly Fund Withdrawal Plan

(RPD). Meanwhile, the Minus Ceiling performance indicator is calculated based on the ratio between the

total minus ceiling value and the DIPA ceiling. Because the data used is data issued by the Online

Monitoring Application for the State Treasury Accounting System.

Previous research conducted by Alya Nikita Fransisca et al (2021) with the title "Budget

Refocusing Planning Management Through MBO in Handling the Economy in the Covid-19 Period"

states that the results of this research are steps taken by Indonesia in overcoming the national economy

by carrying out refocusing planning management. budget in the 2021 APBN. This is in line with the

results of research conducted by the author. The TPI Kendari Class I Immigration Office has carried out

revisions by refocusing on handling the Covid-19 pandemic and activities that can produce PNBP in the

2020 Fiscal Year and 2022 Fiscal Year to optimize budget implementation, so that budget

implementation performance in the elements of suitability of planning and budget implementation can

be implemented. optimally. And the activities carried out are the main activities of immigration duties

and functions and handling the Covid-19 pandemic. Planning management by refocusing the budget is

one of the ways carried out by state financial managers at the TPI Kendari Class I Immigration Office to

maximize the use of the APBN for running office operations and supporting immigration duties and

functions.

The results of previous research conducted by Egi DWI Purnomo (2021), showed a significant

increase in the minus ceiling indicator. Meanwhile, at the TPI Kendari Class I Immigration Office there

was a significant increase in the DIPA Hal III Deviation, the Minus Ceiling indicator got a perfect score of

100 because there was no minus ceiling at the TPI Kendari Class I Immigration Office, this shows that

the results of this research are not in line with research conducted by (Purnomo, 2021) with the title

"The Impact of the Covid-19 Pandemic on the Performance of Work Unit Budget Implementation in West

Kalimantan Province".

Compliance with Applicable Laws related to Budget Implementation

During the Covid-19 pandemic, budget implementation at the TPI Kendari Class I Immigration

Office always strives to comply with and comply with applicable regulations regarding budget

implementation. However, there was a delay in submitting contract data, this problem was due to the

Kendari KPPN being less responsive to the contract data that had been submitted. Apart from this, there

was also a delay in submitting UP/TUP due to budget refocusing which hampered disbursement, due to

restrictions. This is one of the factors in the decline in budget implementation performance, because the

implementation of the budget that has been determined as in the planning is not on time. Compared to

this, the overall IKPA score for compliance with applicable regulations/legislation has increased

significantly due to the additional assessment of the SPM dispensation points. Previously this was not

taken into account in 2020.

Submission of contract data is calculated based on the ratio of the timeliness of contract data

submission to all contract data submitted to KPPN. The deadline given is 5 working days after signing

the contract. UP/TUP management is for 30 calendar days after the SP2D is issued. Meanwhile,

submission of LPJ is calculated based on timeliness, namely on the 1-10th of the following calendar

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Nita Hasnita

, Supriyadi

, Abdul Razak

IJSSR Page 2268

month. SPM dispensation is a performance indicator that is calculated based on the number of SPM who

receive dispensation for delays in submitting SPM, for example delays in submitting the main salary,

namely the deadline is the 15th of the current month for the next month's main salary.

The results of this research are in accordance with research conducted (Purnomo, 2021) with

the title "The Impact of the Covid-19 Pandemic on the Performance of Work Unit Budget

Implementation in West Kalimantan Province", that there are two indicators that show a significant

decline, namely in the management of inventory money. and budget absorption. This is in line with the

results of research conducted by the author. Whereas at the TPI Kendari Class I Immigration Office, the

performance of budget implementation, elements of compliance with applicable regulations, indicators

for UP/TUP management and budget absorption were greatly impacted by the Covid-19 pandemic

because budget absorption was hampered by restrictions on budget use, which was only 60%, while UP

management very closely related to budget absorption.

This research is not in line with research conducted by Alya Nikita Fransisca et al (2021). This

is due to the differences in the variables used. Where previous research shows that the steps taken by

Indonesia to overcome the national economy during the Covid-19 pandemic were to carry out

management planning by refocusing the budget in the APBN. Meanwhile, this research uses a more

varied variable, namely compliance with applicable legislation in budget implementation as one of the

variables.

Effectiveness of Budget Implementation

The TPI Kendari Class I Immigration Office has strived for effectiveness in budget

implementation by carrying out activities that can produce PNBP so that budget absorption can be

carried out and output can be achieved. To optimize the use of the budget, it is limited to 60% use.

However, this optimization cannot be said to be sufficient to increase the effectiveness of budget

implementation. Because there are other important points, namely the output achievements reported

based on the Realization of Detailed Volume of Output (RVRO) and Progress on Achievement of Detailed

Output (PCRO) which are very close to the implementation of activities. Due to restrictions, the output

produced does not meet the target, resulting in a decrease in the output achievement value in 2021.

This is due to changes in the confirmation of output achievements where operators must input

output data which is calculated on a prorated basis and uploaded to the Online Monitoring Application

- State Accounting Treasury System, which is confirmed directly by the Kendari KPPN as State General

Treasurer. Even though there has been an overall increase in the effectiveness of budget implementation

elements during the Covid-19 pandemic, further optimization must be carried out in selecting activities

that have high output.

The effectiveness of budget implementation consists of indicators of budget absorption, bill

settlement, output achievement, and SP2D returns. Budget absorption is calculated based on the

average value of budget absorption performance in each quarter. Bill settlement is calculated based on

the timeliness ratio. Meanwhile, output achievement is calculated based on the ratio of Detailed Output

(RO) to the number of ROs managed. SP2D Returns are calculated based on the ratio between the

number of SP2Ds experiencing returns to the number of SP2Ds issued.

The results of this research are not in line with research by (Yudha Perdana Putra, 2021) "The

Impact of the Covid-19 Pandemic on Budget Performance for Implementation Aspects in (BPKP, 2022)

Work Units: Comparative Analysis", there are differences and there is a tendency to decrease.

Meanwhile, the TPI Kendari Class I Immigration Office experienced an increase, although not too

significant.

Based on research conducted by (Purnomo, 2021) with the results of a significant decline in the budget

absorption indicator. This is not in line with the results of research conducted at the TPI Kendari Class I

Immigration Office. Where at the TPI Kendari Class I Immigration Office there was an increase of 1.49

points.

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IJSSR Page 2269

Budget Execution Efficiency

The efficiency of budget implementation is closely related to cash planning and SPM errors. At

the TPI Kendari Class I Immigration Office there are no accounting transactions exceeding a nominal

value of 1 billion so no calculations are carried out at the cash planning point. This is very appropriate

because the cash planning assessment is based on transactions that have a transaction nominal of more

than 1 billion in the daily fund withdrawal plan. SPM errors have been efficiently carried out with rigor

in their implementation, namely by checking and validating by authorized officials. So there has been an

increase in SPM error points by 5 points compared to 2020.

Based on these descriptions, the budget implementation performance at the TPI Kendari Class I

Immigration Office during the Covid-19 pandemic experienced an increase in the final score of the

Budget Implementation Performance Indicator in the 2021 Fiscal Year, valued at 91.21 compared to the

2020 Fiscal Year, valued at 89.07. This increase was influenced by an increase in several elements of

Budget Implementation Indicators, namely conformity of implementation with planning, compliance

with applicable regulations or laws, effectiveness of budget implementation, and efficiency of budget

implementation which are related to each other.

The results of research conducted by Yudha Perdana Putra (2021) with the title "The Impact of

the Covid-19 Pandemic on the Performance of Implementation Aspects in BPKP RI Work Units:

Comparative Analysis" is that it is proven that there is a difference between planning and the efficiency

of budget implementation and tends to decrease. This is not in line with the results of research

conducted by the author. Where the TPI Kendari Class I Immigration Office during the Covid-19

pandemic experienced an increase in budget implementation efficiency because it was able to minimize

SPM error indicators. The efficiency that has been achieved is by minimizing errors in descriptions in

the SPM.

Meanwhile, the results of this research are in line with research conducted by (Purnomo, 2021).

Where there is an increase but not significant in cash planning indicators and SPM errors. The TPI

Kendari Class I Immigration Office also experienced an increase in the SPM error indicator by 5 points.

CONCLUSION

The research results reveal several important conclusions. First, there was a mismatch between

planning and budget implementation at the TPI Kendari Class I Immigration Office, which resulted in a

decrease in the IKPA achievement scores during the Covid-19 pandemic. This gap is caused by

significant differences between the Fund Withdrawal Plan (RPD) and budget implementation,

emphasizing the importance of aligning activities with the work calendar. Second, there has been an

increase in compliance with applicable legislation in budget implementation, along with optimizing

compliance with applicable regulations. The introduction of SPM Dispensation points assessment in

2021 also played a role in this increase. Third, even though the effectiveness of budget implementation

increased, there was a decrease in output achievements due to several activities that were not achieved

in 2021, due to the limitation on budget use of 60%. Lastly, budget implementation at the TPI Kendari

Class I Immigration Office has been efficient, with optimization through revalidation of SPM descriptions

by authorized officials to minimize errors. This conclusion illustrates an important picture of budget

planning, implementation and evaluation in the Office.

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