Effectiveness of the 2024 Rencana Kerja dan Anggaran Tahunan on the Achievement of Indikator Kinerja Turunan

Tri Diana Sari*, Nuri Susilawati, Teguh Wahyudi, & Masita Nur Hayati
Faculty of Language and Arts, Surabaya State University, Surabaya, 60213, Indonesia
DOI – http://doi.org/10.37502/IJSMR.2025.81210

Abstract

This article discusses how the effectiveness of the 2024 Work Plan and Annual Budget (RKAT) affects the achievement of Derived Performance Indicators (IKT) at the Faculty of Language and Arts (FBS), Surabaya State University (UNESA). As a state-owned university, UNESA is required to manage its budget efficiently and accountably so that performance targets can be achieved. Through a descriptive qualitative approach, this study shows that the implementation of the RKAT is going quite well and the use of the budget is relatively efficient. Most of the Key Performance Indicators (IKU) have even been achieved at 100% or more. Of the total 73 KPIs, 82.19% were successfully achieved; with details of 54.79% exceeding the target and 27.40% reaching 100%. However, there are still 17.81% of indicators that have not been achieved, and these results will be used as evaluation material to improve budget performance in 2025. In practical terms, this study emphasizes the need for improvements in budget planning and control, as well as strengthening the performance monitoring system to optimize the process. From an academic perspective, this study also enriches the literature on the effectiveness of performance-based budgeting in the context of PTN BH.

Keyword: Effectiveness, RKAT, IKT, Performance Agreements, Performance Measurement.

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