@misc{eprints28345,
           month = {September},
           title = {Analisis Penerapan Sistem Reward dan Punishment
pada Anggaran Belanja Kementerian Negara/Lembaga},
          author = {1511031129 Deri Saputra},
         address = {UNIVERSITAS LAMPUNG},
       publisher = {FAKULTAS EKONOMI DAN BISNIS},
            year = {2017},
             url = {http://digilib.unila.ac.id/28345/},
        abstract = {Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan sistem
reward dan punishment pada organisasi pemerintahan, yaitu pada penganggaran
belanja Kementerian Negara/Lembaga (K/L) yang dimasukkan dalam perhitungan
Anggaran Pendapatan dan Belanja Negara (APBN). Reward dan punishment pada
prinsipnya diterapkan dalam rangka untuk memberikan penghargaan dan
hukuman atas kinerja K/L pada tahun sebelumnya, yang kemudian akan
menambah atau mengurangi anggaran pada tahun berjalan. Tujuan penerapan
sistem ini adalah untuk memotivasi K/L agar dapat meningkatkan efisiensi
operasionalnya. Efisiensi operasional merupakan penilaian yang dilakukan
Kementerian Keuangan selaku bendahara umum negara untuk mengevaluasi
kinerja K/L dengan membandingkan pencapaian output dengan realisasi anggaran
tahun berjalan pada setiap K/L. Hasil pengujian atas penelitian ini menunjukkan
bahwa ternyata penerapan reward dan punishment pada anggaran belanja K/L
berpengaruh positif pada peningkatan efisiensi operasional.
Kata Kunci : Reward, Punishment, Efisiensi Operasional, Anggaran Belanja,
Realisasi Anggaran, Pencapaian Output



abstract

The objective of the research is to obtain the result on how reward and
punishment system affects government institutions habit on the performance of
the usage of their budget. The budget focused in the research is the
Ministerial/Institutional Budget calculated to National Budget (APBN). This
system is designed to deliver rewards as well as punishment to any government
institutions fairly for their performance on managing the budget in the previous
year. The reward and punishment are respectively in the form of addition or
subtraction to the amount of the budget specifically for the upcoming year. This
system is applied to motivate each government institution to increase the
efficiency on their operating activities. The Ministry of Finance as the national
treasurer uses operational efficiency as an assessment tool to evaluate the
performance of each Ministry/Institution by comparing the output
accomplishment and the realization to the current year?s budget usage. It is
generated from the research that reward and punishment system implementation
to the performance of the usage of the Ministerial/Institutional Budget delivers a
positive influence to the improvement of operational efficiency of government
institutions.
Keywords: Reward, Punishment, Operational Efficiency, Budget, Budget
Realization, Output Accomplishment}
}