Analysis of Budget Management in Medan District Court Based on Budget Implementation Performance Indicators
DOI:
https://doi.org/10.55927/cjas.v3i12.109Kata Kunci:
Budget Management, IKPA, Budget PerformanceAbstrak
Budget management in government agencies is a strategic instrument in realizing effective, efficient, and accountable state financial governance. The Medan District Court, as a judicial institution, has a significant responsibility in ensuring that the managed budget is able to support the implementation of judicial functions and public services. This study aims to analyze budget management at the Medan District Court based on the Budget Execution Performance Indicators (IKPA), which include the quality of budget execution planning, the quality of budget execution implementation, and the quality of budget execution results. The results show that the Medan District Court's budget management performance is generally in the good category, but has not consistently reached the very good category throughout the assessment period. The main obstacles faced include the mismatch between budget planning and realization, suboptimal coordination between work units, and limited human resource capacity. Therefore, improvement efforts are needed through improving the quality of planning, strengthening supervision, and optimizing the implementation of performance-based budgeting.
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Hak Cipta (c) 2025 Arief Hadi Karo Karo, Nurlinda Nurlinda, Deliana Deliana
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