Strategi Peningkatan Kinerja Pelaksanaan Anggaran Pada Ditjen Bimbingan Masyarakat Islam Kementerian Agama

Abstract

This study aims to analyze budget execution performance and formulate optimization strategies for the Directorate General of Islamic Community Guidance, Ministry of Religious Affairs. The analysis considers individual, leadership, team, organizational system, and environmental factors affecting Budget Execution Performance Indicators (IKPA). A qualitative descriptive approach was employed using interviews, questionnaires, and document analysis as the primary data sources. Strategic priorities were formulated through an A'WOT analysis integrating SWOT and the Analytical Hierarchy Process (AHP). The findings indicate that IKPA performance during 2020-2024 remained at moderate to good levels but consistently fell short of the expected targets. Performance fluctuations were primarily associated with deviations in Budget Implementation Document (DIPA) Page III, contract data management, and budget absorption. The A'WOT analysis identified three priority strategies to improve budget execution performance: (1) strengthening human resource commitment to program implementation, (2) enhancing data-driven budget planning and fund withdrawal plans (RPD), and (3) improving coordination across organizational units and external stakeholders. These strategies are expected to strengthen budget execution quality and support more effective public financial management.