Mohamad Husni, Riyanthi Idayu , Mochamad Fahru Komarudin, Diah Permatasari

Kesiapan Pemerintah Daerah Dalam Menerapkan Smart Budgeting Dan Smart Spending ( Studi Kasus Pemerintah Provinsi Banten )

Introduction

Kesiapan pemerintah daerah dalam menerapkan smart budgeting dan smart spending ( studi kasus pemerintah provinsi banten ). Analisis kesiapan Pemerintah Provinsi Banten dalam menerapkan smart budgeting & smart spending dari aspek SDM, regulasi, IT, efisiensi, akuntabilitas. Temukan tantangan & potensi dampaknya.

Abstract

Penelitian ini bertujuan menganalisis tingkat kesiapan Pemerintah Provinsi Banten dalam mengimplementasikan smart budgeting dan smart spending ditinjau dari aspek sumber daya manusia, regulasi, kesiapan teknologi informasi, serta efisiensi dan akuntabilitas. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus melalui wawancara mendalam, studi dokumentasi, dan analisis data APBD. Hasil penelitian menunjukkan bahwa Provinsi Banten tergolong cukup siap dalam penerapan smart budgeting dan smart spending, ditandai dengan penggunaan sistem terintegrasi seperti SIPD, e-budgeting, dan e-reporting yang mendukung transparansi dan pengendalian belanja. Dari sisi regulasi, kerangka kebijakan nasional telah menjadi enabler utama integrasi perencanaan dan penganggaran. Namun, kesiapan sumber daya manusia masih menjadi tantangan, khususnya dalam pemahaman konseptual anggaran berbasis kinerja dan pemanfaatan teknologi sebagai alat analisis pengambilan keputusan berbasis data. Dari sisi efisiensi dan akuntabilitas, implementasi menunjukkan tren positif melalui fokus belanja prioritas, pengendalian belanja hibah, serta percepatan realisasi anggaran. Meski demikian, akuntabilitas yang dicapai masih bersifat administratif dan belum sepenuhnya mencerminkan akuntabilitas substantif berupa manfaat nyata bagi masyarakat. Penelitian ini menegaskan pentingnya penguatan kapasitas SDM, pemanfaatan data analitik, dan orientasi nilai publik agar implementasi smart budgeting dan smart spending lebih berdampak.Top of FormBottom of Form

Review

This research provides a timely and relevant examination of the Banten Provincial Government's readiness to implement "smart budgeting" and "smart spending" initiatives. The study effectively frames its inquiry around critical dimensions: human resources, regulatory frameworks, information technology infrastructure, and the resulting efficiency and accountability. Employing a qualitative case study approach, the authors gathered data through in-depth interviews, document analysis, and detailed scrutiny of the regional budget (APBD), offering a comprehensive lens through which to assess the multifaceted challenges and opportunities of these contemporary public finance reforms. The findings reveal that, while the Banten Provincial Government is deemed "quite ready" overall, its preparedness is uneven across the assessed domains. Significant strengths include the robust adoption of integrated digital systems such as SIPD, e-budgeting, and e-reporting, which notably enhance transparency and expenditure control. Furthermore, a supportive national regulatory environment is identified as a key enabler for integrated planning and budgeting. However, the study critically highlights persistent challenges concerning human resource capabilities, particularly in the conceptual grasp of performance-based budgeting and the effective utilization of technology for data-driven decision-making. While efficiency shows positive trends through focused spending and accelerated realization, accountability primarily remains administrative, not yet fully translating into substantive public value. The paper makes a valuable contribution by pinpointing specific areas for strategic intervention, not only for Banten Province but also for other regional governments embarking on similar fiscal reforms. The emphasis on strengthening human resource capacity, enhancing data analytics capabilities, and fostering a public value orientation provides actionable recommendations for policy makers. While the study effectively identifies the gap between administrative and substantive accountability, a deeper exploration of practical mechanisms or success factors for transitioning to the latter could further enrich its impact. Nevertheless, this research serves as an important diagnostic tool, offering a clear roadmap for improving the impact of smart budgeting and smart spending initiatives in enhancing good governance and service delivery.

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