Budi Waluyo | Politeknik Keuangan Negara - STAN (original) (raw)

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Papers by Budi Waluyo

International Journal of Supply Chain Management, Dec 29, 2019

A high performing procurement and supply chain function is vital to the success of running a safe... more A high performing procurement and supply chain function is vital to the success of running a safe, productive and efficient educational organisation, and can make a significant contribution to both financial and operational performance Higher education institutions in Indonesia have experienced significant changes since the introduction of the semiautonomous agency model. In the context of procurement, these agencies adopt both Government Procurement Procedure issued by the central government for all government institutions and Special Procurement Procedure prepared by the agency. Consequently, the agencies have to implement two different procurement procedures in accordance with each procedure. This study deeply looks at the implementation of the dual procurement procedures at a micro level in the context of gentrification. This research focuses on examining the use of dual procurement procedures in supporting through an exploration of the experiences of higher education in Indonesia. A central feature of procurement in the Indonesian higher education is unnecessary dual procedures. Higher education institutions have experienced many constraints in developing and implementing dual procurement procedures. The internal factors include risk, human resources, quality, and organizational structure, while external factors consist of the audit, political pressure, and regulation.

International Journal of Public Sector Management, Sep 15, 2021

PurposeThis review frames the state of agencification studies to explore the development and resu... more PurposeThis review frames the state of agencification studies to explore the development and results achieved to date (Q1: what has been done?) and identify future directions (Q2: what could be done?) of the studies.Design/methodology/approachA systematic approach is carried out to summarize how agencification is adopted, variability of implementation, and its effects, from literature published in the past 48 years (1973–2020). Eligibility criteria include a combination of literature quality (number of citation) and source reputation (journal impact factor). From this, 84 articles and 9 books were included in the review.FindingsThe review finds various country-specific adoptions of agencification and some similarities and differences of agencification practice across various administrative settings. Studies on the effects of agencification is limited and offer mixed results. Meanwhile, little attempt was made to reveal how micro-processes are happening in the everyday practice of agencification. The paper outlines a set of research agenda and possible alternative approaches for future studies.Research limitations/implicationsThis review provides an avenue for scholars and practitioners to pay more attention to the “street level” of agencification. Future studies may challenge New Public Management's view of agencification by proposing new perspectives based on a direct observation.Originality/valueThis study contributes to the growing amount of agencification studies by synthesizing theoretical and empirical works across countries covering developed and developing economies in local, regional, and national levels of government.

This study outlines the role of accounting in an agencification context. It explores the everyday... more This study outlines the role of accounting in an agencification context. It explores the everyday accounting in semi-autonomous agencies by observing micro-processes of agencification, i.e. the use of semi-autonomous agencies to deliver public services.To fully grasp how the practice unfolded in real time, ethnographic fieldwork was carried out in five agencies and one supervisory ministry in Indonesia. Participant observation was used by witnessing the ongoing processes, events, situated moments, and routines either at the collective or individual level. Data collection was supplemented by semi-structured interviews, documentary analysis, and a survey.Using practice-based views, the study unveils how everyday accountings are consequential in structuring the contours of agencification. Accounting practices constitute agencification by shaping organisational patterns and relations characterised by a high circulation of numbers and performance metrics. They contribute to the productio...

Agencification is widely usedasa kind ofpublic service reform aimed to achieving good governance.... more Agencification is widely usedasa kind ofpublic service reform aimed to achieving good governance. This concept is conducted in Indonesia through the implementation of Financial Management Pattern on Public Service Agency.This model emphasizes the applicationof financial flexibility, the principles of productivity, efficiency, and effectiveness. Several public service agencies implement it including fund management units. In this sector, the government has required the implementation of Financial Management Pattern Public Service Agency for government fund management units, especially for those a management of revolving fund. The purpose of this study isto describe a thorough and deep understanding around the agencification of five revolving fund management units and related factors influencing the distribution of this fund, from 2009 to 2013. It uses a quantitative approach to obtain sufficient evidence of those matters. Data and information obtained through study of documentation a...

The Indonesian Journal of Accounting Research, 2021

The adoption of accrual accounting in government agencies has been so widespread. Following the g... more The adoption of accrual accounting in government agencies has been so widespread. Following the global trend, the Indonesian administration has implemented governmental accounting standards for its agencies. This study aims to explain accounting standards in the context of agencification, i.e., the use of semiautonomous agencies to deliver public services. The paper explores the formulation and implementation of accounting standards by investigating cases from semi-autonomous agencies in Indonesia. The data were collected through semi-structured interviews with agency officials, policymakers, standards-setters, and experts. The results were analyzed through an inductive-deductive approach. The study shows that while accrual accounting has stimulated fundamental change in agencies' financial reporting, dual accounting standards are considered unnecessary by agency managers, policymakers, and standard-setters. The research also reveals constraints in developing accounting systems in the agencies.

International Journal of Public Sector Management, 2018

Purpose The purpose of this paper is to explore the practices of financial autonomy and control t... more Purpose The purpose of this paper is to explore the practices of financial autonomy and control the emerging issue of agencification in the higher education sector. Design/methodology/approach The practices are investigated using case studies from seven semi-autonomous state universities in Indonesia. The data were collected through semi-structured interviews with 17 respondents including university officials, policymakers, and experts. The interview results were analysed using an inductive-deductive approach. Findings This research highlights an unstable balance between financial autonomy and control practices in the universities. Autonomy supports agencification mainly by simplifying financial procedures and control is seen by university managers to be overemphasised compared to in the other state universities. Despite successes in introducing a business-like atmosphere within bureaucratic universities, questions about balancing financial autonomy and control remain. Research limi...

Purpose – This paper aims to explore the practices of financial autonomy and control and the emer... more Purpose – This paper aims to explore the practices of financial autonomy and control and the emerging issue of agencification in the higher education sector.

Design/methodology/approach – The practices are investigated using case studies from seven semi-autonomous state universities in Indonesia. The data were collected through semi-structured interviews with 17 respondents including university officials, policymakers, and experts. The interview results were analysed using an inductive-deductive approach.

Findings – This research highlights an unstable balance between financial autonomy and control practices in the universities. Autonomy supports agencification mainly by simplifying financial procedures and control is seen by university managers to be overemphasised compared to in the other state universities. Despite successes in introducing a business-like atmosphere within bureaucratic universities, questions about balancing financial autonomy and control remain.

Research limitations/implications – The small number of cases implies limited generalisability. The two characteristics used, size and parent ministries, do not represent all university variabilities.

Practical implications – Agencification has become a key reform practice for state universities. Rather than using a ‘one size fits all’ approach, the government needs a repertoire of models for these institutions.

Originality/value – This study provides empirical evidence of agencification in the higher education sector with an emphasis on the financial dimension of autonomy and control in a developing country setting.

Keywords: Agencification, Autonomy, Control, Higher education, Indonesia

Pemerintah telah menciptakan model baru dalam pengelolaan instansi pelayanan publik (public servi... more Pemerintah telah menciptakan model baru dalam pengelolaan instansi pelayanan publik (public service agency) dengan menerapkan Pola Pengelolaan Keuangan (PPK) Badan Layanan Umum (BLU). Model ini diharapkan menjadi contoh konkrit yang menonjol dari penerapan manajemen keuangan berbasis pada hasil. Instansi pemerintah yang tugas pokok dan fungsinya memberi pelayanan kepada masyarakat, didorong untuk menerapkan pola pengelolaan keuangan yang fleksibel dengan menonjolkan produktivitas, efisiensi, dan efektivitas. Namun demikian, PPK BLU tidak dapat diimplementasikan dengan mudah. Berbagai kendala dan permasalahan muncul, mulai dari perencanaan, pelaksanaan, sampai pelaporan keuangan pada BLU.

Tujuan kajian ini adalah untuk menelusuri secara mendalam mengenai implementasi PPK BLU untuk memberikan pemaparan secara menyeluruh dan mendalam mengenai implementasi PPK BLU, permasalahan yang muncul dan beberapa usulan solusinya. Kajian ini menggunakan pendekatan kualitatif untuk mendapatkan pemahaman atas fenomena empirik yang utuh terkait implementasi PPK BLU. Data dan informasi diperoleh melalui pengamatan terlibat (participant observation), dan studi dokumentasi. Selanjutnya data dianalisis secara deskriptif berdasarkan telaah teoritik yang diolah dari konsep-konsep manajemen keuangan pemerintah.

Hasil analisis menunjukkan bahwa implementasi PPK BLU belum berjalan secara efektif
dikarenakan tarik menarik kepentingan antar pelaku kebijakan yaitu Kementerian Keuangan,
Kementerian Teknis, dan Satuan Kerja (Satker) BLU; konten PPK BLU yang kurang memperhatikan prinsip fleksibilitas dan kemudahan bagi BLU; serta lingkungan kepemerintahan yang menunjukkan kuatnya kultur birokrasi dalam pengelolaan keuangan dan secara konsisten melaksanakan prosedur keuangan dengan rujukan pada peraturan yang berlaku umum bagi satuan kerja instansi pemerintah; sehingga temuan pada ketiga elemen tersebut mengakibatkan implementasi PPK BLU belum memberikan manfaat yang optimal bagi BLU dan masyarakat.

Conference Presentations by Budi Waluyo

The number and the importance of autonomous agency have expanded over in almost all countries. Fo... more The number and the importance of autonomous agency have expanded over in
almost all countries. Following the global trend, the Indonesian administration has
extensively implemented the agency model since 2005. This paper examines the
financial flexibility in the higher education from the agencification perspective, by
exploring the distinctive aspects consisting of budgeting, investment management,
remuneration, asset and liability management, financial reporting, and
accountability and control system. It focuses on examining the use of financial
flexibility in supporting agencification by employing case study, which is supported by
descriptive statistical analysis, through an exploration in four different higher
educations in Indonesia. The result shows an unstable balance between autonomy
and control of the agencies. Furthermore, there is an ongoing process that
agencification model does not cover the whole public service reform, but is supporting
them mainly on financial aspects.

The adoption and the importance of accrual accounting for government have expanded over in almost... more The adoption and the importance of accrual
accounting for government have expanded over in almost all
countries. Following the global trend, the Indonesian
administration has implemented the Government Accounting
Standard since 2005. This paper examines accounting practices in
the higher education from the agencification perspective, by
exploring the distinctive topics consisting of background of
standard formulation, process of standard setting, design of
accounting standard, and single standard dilemma. It focuses on
examining the use of dual accounting standard in supporting
agencification by employing case study, which is supported by
descriptive statistical analysis, through an exploration in four
different higher educations in Indonesia. The result shows that
the central feature of accounting in the selected public service
agency is unnecessary dual standards. Furthermore, there are
serious constraints that could hinder the higher education to
improve their reporting as some existing mechanisms make the
accounting system unable to be maximally implemented. The
weaknesses and the hindrances are particularly in the accounting
system design.

Books by Budi Waluyo