BALANCED SCORECARD SEBAGAI DASAR PENYUSUNAN ANGGARAN BERBASIS KINERJA UNTUK MENCAPAI PILAR SDGs

Ita Febrianti, Hakiki Rahmi, Novita Novita

Abstract


The crisis due to Covid-19 pandemic has caused the budget realization in 2020 incompatible with the APBN targets previously set. The uneven social assistance distribution to public is one of factors indicating that budget preparation has not worked optimally and still not performance based. The BSC method is promoted as basis for formulating a performancebased budget to achieve the SDGs pillars. The purpose of this study is to see the BSC as basis for the performance-based budgeting of Indonesian Government in supporting SDGs pillars. The data analysis method used is qualitative methods by conducting descriptive analysis. The results of this study illustrate that the implementation of BSC method as basis for performance-based budget in Indonesian Government is considered to be able to support the achievement of social and economic SDGs pillars. The achievement of SDGs pillars uses projections on performance of Indonesian Government in the education, health and economic sectors.

Keywords: Balanced Scorecard (BSC), SDGs Pillars, The Unitary State of the Republic of Indonesia (NKRI)


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References


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DOI: https://doi.org/10.31326/.v2i1.774

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