Jenis Jenis Anggaran Sektor Publik Bagian 2 | Akuntansi Sektor Publik

Summary

This video provides an insightful exploration into public sector budgeting, particularly focusing on the various types of public sector budgets. It highlights key concepts such as cost-benefit analysis, outcome-oriented budgeting, and the role of monitoring and supervision. The video also dives into New Public Management (NPM), emphasizing its principles like government as a catalyst, competition, and the decentralization of power. By discussing the government's role in managing public resources effectively and efficiently, the video sheds light on how these budgeting systems work to improve public service delivery and financial accountability.

Takeaways

• 😀 Public sector budgeting involves a focus on cost-benefit analysis, ensuring that government spending is evaluated based on the societal benefits it generates.
• 😀 New Public Management (NPM) focuses on improving government efficiency through performance budgeting, zero-based budgeting, and planning-programming-budgeting systems.
• 😀 The government should act as a catalyst, facilitating service delivery in collaboration with the private sector rather than directly producing services itself.
• 😀 Community empowerment is crucial in NPM, with governments encouraging public participation in projects like infrastructure development.
• 😀 Governments should foster competitiveness and incentivize better service delivery by rewarding successful public management practices.
• 😀 The government should focus on results rather than just the inputs or the budget allocated for programs, ensuring that outcomes meet public needs.
• 😀 Reducing bureaucratic hurdles and focusing on customer service helps government agencies meet the real needs of the public more effectively.
• 😀 Public sector budgeting is not only about expenditure but also about generating income to fund public services and projects.
• 😀 Governments should adopt an anticipatory approach, aiming to prevent issues like corruption through proactive measures rather than dealing with them reactively.
• 😀 Decentralization of government functions allows local authorities more autonomy in determining what their communities need, ensuring programs and budgets are more relevant to local contexts.

Q & A

What is the main focus of New Public Management (NPM)?

NPM focuses on improving public sector efficiency by integrating private sector practices, emphasizing performance budgeting, zero-based budgeting, and the planning, programming, and budgeting system.

How does New Public Management (NPM) view government and private sector roles?

In NPM, the government acts as a catalyst, providing direction for public service while the private sector is responsible for producing and delivering these services.

What are the key characteristics of government under New Public Management (NPM)?

Under NPM, government is seen as a facilitator rather than a provider of services. It empowers citizens, promotes competitiveness, and focuses on results rather than inputs or bureaucratic processes.

What is the importance of budgeting in public sector finance?

Public sector budgeting focuses on ensuring that government expenditures are both efficient and accountable, considering both the cost and benefits to the public, while monitoring outcomes and outputs.

How does NPM encourage government efficiency?

NPM encourages government efficiency through performance incentives, such as rewards for effective budget management, which motivates public agencies to improve their financial management and service delivery.

What is the role of public oversight in New Public Management?

Public oversight is crucial in NPM, as it ensures government transparency and accountability. Not only government agencies, but also citizens now play an active role in monitoring government actions and expenditures.

What is the concept of zero-based budgeting in the context of public sector management?

Zero-based budgeting is a method where every budget item must be justified from scratch, starting from zero, rather than simply adjusting the previous year’s budget, ensuring more efficient allocation of resources.

How does the NPM model view the relationship between government and citizens?

The NPM model promotes citizen involvement in government programs, encouraging collaboration between the government and the public, thereby enhancing the effectiveness and responsiveness of public service.

What does the NPM model suggest about government competition and accountability?

NPM suggests that government agencies should be competitive, incentivizing them to improve their performance and accountability. This includes rewarding governments for efficient budget use and quality service delivery.

Why is decentralization emphasized in New Public Management?

Decentralization is emphasized in NPM to give local governments more autonomy in decision-making, enabling them to tailor policies and budgets to the specific needs of their regions rather than relying on central government directives.