Implementation of the Principle of Fiscal Efficiency in Determining Performance-Based Staff Expenditure Allocations for Civil Servants
DOI:
https://doi.org/10.70565/prudentia.v1i1.14Keywords:
Efficiency, State Finance, Performance, Civil ServiceAbstract
This study aims to analyze the implementation of the principle of state financial efficiency in performance-based civil servant expenditure allocation in Indonesia, particularly in response to the fiscal challenges of 2025. The main issue examined is the disconnect between fiscal tightening policies and the reality of civil service performance targets amid the era of bureaucratic transformation. The research method employed is a normative legal approach using both a statutory approach and a conceptual approach. The findings reveal that current budget efficiency policies are often linear and not yet based on evaluation formulas that reflect actual workloads. Furthermore, the implementation of the “money follows program” paradigm remains hindered by the rigidity of input cost standards that are not aligned with the demands of objective performance outputs. The contribution of this research lies in proposing a reconstruction of budgeting norms that integrates results-based accountability within the framework of the latest civil service management system. Thus, the optimization of civil service performance can only be achieved through the synchronization of regulations between state financial law and civil service management law to ensure legal certainty and fiscal justice. The implication of these findings is the urgent need to strengthen the accountability system as an instrument for mediating budget efficiency to realize sustainable good governance.
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