Akuntansi Sektor Publik #2B Teori & Konsep SPM Sektor Publik(Pst prtg jwbn diPemerintah)- Hirawresti

Summary

In this podcast episode, Hirawan FT explores the concept of 'pusat pertanggungjawaban' (center of responsibility) in the public sector. He explains how these centers function similarly in both the public and private sectors, facilitating better management and control. Through decentralizing responsibilities to ministries and local agencies, specific needs in regions, like healthcare, can be addressed more effectively. He also discusses the challenges of performance measurement in the public sector, highlighting the difficulty of quantifying social outcomes. The episode emphasizes the importance of these centers in achieving organizational goals and improving public service delivery.

Takeaways

• 😀 The public sector management (SPM) cycle is similar to that of the private sector, involving strategy formulation, planning, budgeting, implementation, reporting, evaluation, and feedback.
• 😀 Centers of Responsibility (Pusat Pertanggungjawaban) in the public sector function like departments in the private sector, including ministries and regional offices.
• 😀 These centers decentralize responsibility and help in more specific planning for different regions, such as health needs in Jakarta vs. Solo.
• 😀 The establishment of Centers of Responsibility helps implement policies effectively at the local level and promotes greater coordination between the government and the public.
• 😀 Delegating authority to local centers fosters creativity and innovation in policy execution and reduces the centralization of decision-making.
• 😀 The four main types of centers in the public sector are: expense centers, revenue centers, profit centers, and investment centers, each with its own performance measurement.
• 😀 Performance measurement in the public sector is difficult because of external factors, such as regional differences and uncontrollable elements like health crises.
• 😀 Externalities create complexity in evaluating performance since various regional agencies are interdependent, affecting overall success.
• 😀 To improve public sector performance, strong oversight institutions are necessary to manage and assess the performance of these centers.
• 😀 Performance measurement in the public sector often involves internal indicators, such as health outcomes (e.g., reducing maternal mortality), but external factors can affect these results.

Q & A

What is 'Pusat Pertanggungjawaban' in the public sector?

Pusat Pertanggungjawaban (Centers of Responsibility) refers to specific departments or units in an organization that are responsible for certain functions or tasks. In the public sector, these can be ministries, agencies, or local government offices that oversee particular areas such as health, education, or transportation.

How is the management control cycle in the public sector similar to the private sector?

The management control cycle in both the public and private sectors follows similar steps: strategy formulation, planning, budgeting, implementation, reporting, evaluation, and feedback into strategy formulation. The key difference lies in the specific application of these steps, depending on the sector.

Why is the concept of centers of responsibility important in both the public and private sectors?

Centers of responsibility are important because they help in delegating tasks and responsibilities to specific units, enabling clearer accountability and more targeted planning. In the public sector, this allows for more localized decision-making, while in the private sector, it enhances operational efficiency and performance measurement.

What role do centers of responsibility play in achieving specific goals in public administration?

Centers of responsibility enable the government to tailor its strategies and plans to the needs of specific regions or departments. For example, health policies can be adapted to address the different healthcare needs of cities like Jakarta and Solo, ensuring more effective public service delivery.

How do external factors affect the measurement of performance in the public sector?

External factors, such as unforeseen events (e.g., epidemics or economic crises), can impact the performance outcomes of public sector programs. For instance, despite implementing a health program, factors outside the agency's control, such as a sudden rise in diseases, can affect the success of its goals.

What are the challenges of performance measurement in the public sector?

Performance measurement in the public sector is challenging because it often involves social goals that are difficult to quantify. Additionally, performance is influenced by external variables, and the outcomes may not always directly reflect the efforts of the agencies involved.

Why is strong oversight crucial in public sector organizations?

Strong oversight is essential in the public sector due to the interconnectedness of various agencies. Poor performance at one level can negatively impact the entire system, making it necessary to have oversight mechanisms that ensure accountability and proper performance evaluation.

How do centers of responsibility help in managing public policies effectively?

Centers of responsibility facilitate the delegation of tasks and authority, allowing local or specialized units to implement policies and strategies in a more localized and effective manner. This ensures that policies are better suited to the specific needs of different regions or sectors.

What are the different types of centers of responsibility in the public sector?

The main types of centers of responsibility in the public sector are cost centers, revenue centers, profit centers, and investment centers. Each type has specific methods for evaluating performance: cost centers focus on expenditures, revenue centers on income generation, profit centers on profits, and investment centers on both profits and capital investments.

How is performance evaluated in cost centers in the public sector?

In cost centers, performance is typically evaluated based on the control of expenses. The key measure is whether the department or agency is operating within its allocated budget and managing costs efficiently while fulfilling its responsibilities.