Efektivitas Pengelolaan Anggaran Belanja Pegawai Dalam Menghadapi Pengangkatan Pegawai Honorer Menjadi Pegawai Pemerintah Dengan Perjanjian Kerja (PPPK) Di Pemerintah Provinsi Nusa Tenggara Barat

Abstrak

Based on employee expenditure data from the Ministry of Finance Learning Center, it is evident that the majority of local governments (pemda) in Indonesia have not yet met the employee spending limit as regulated by the Law on Fiscal Relations between the Central Government and Regional Governments (UU HKPD). In 2021, prior to the enactment of UU HKPD, approximately 353 local governments nationwide allocated more than 30% of their total regional expenditure (APBD) to employee spending. This study analyzes the effectiveness of employee budget management in response to the appointment of honorary staff as Government Employees with Work Agreements (PPPK) in the Provincial Government of West Nusa Tenggara and provides strategic recommendations to improve fiscal efficiency and sustainability. A total of six informants were selected for this study. The findings were analyzed through six dimensions: timeliness, accuracy in decision-making, soundness of judgment, compliance in executing directives, clarity of objectives, and appropriateness of target setting. The results show that in terms of timeliness, planning has been conducted fairly well, but budget realization is hindered by the lack of synchronization between central government policies and regional budget cycles. The dimension of accuracy in decision-making still faces challenges, as formulating PPPK positions is not yet fully based on sectoral needs and current data. The dimension of soundness in judgment reflects a bureaucratic work culture that remains largely administrative and lacks the capacity to strategically formulate medium term fiscal projections. Regarding compliance in executing directives, implementation of central instructions is ongoing but constrained by weak integration of information systems. The clarity of objectives dimension has yet to be fully measurable, as the success indicators for PPPK appointments are not clearly linked to improvements in public service outcomes. Finally, the dimension of target setting reveals that PPPK position distributions remain uneven and lack spatial mapping as a foundation. In conclusion, employee budget management in the context of PPPK appointments is considered moderately effective, though it still requires strengthened data systems, center–regional planning synchronization, and institutional reform to achieve long-term fiscal efficiency.