Satuan Pemeriksa Intern



Oct 22

Mengenal Jenis Anggaran

SPI – Sistem penganggaran terutama anggaran sektor publik telah berkembang sesuai dengan pencapaian kualitas yang semakin tinggi. Penganggaran terus mengalami reformasi dalam rangka mencari format yang lebih baik. Berikut ini sejumlah jenis anggaran yang penting untuk diketahui akan yang dikutip dari beberapa sumber:
1) Line Item Budgeting
Line Item Budgeting adalah proses penyusunan anggaran didasarkan pada dan dari mana dan berasal (pos-pos penerimaan) dan untuk apa dana tersebut digunakan (pos-pos pengeluaran). Jenis anggaran ini relatif dianggap paling tua dan banyak mengandung kelemahan atau sering pulah disebut ‘traditional budgeting’. Walaupun tak dapat disangkal ‘line-item budgeting’ sangat populer penggunaannya karena dianggap mudah untuk dilaksanakan.
2) Incremental Budgeting
Incremental Budgeting adalah sistem anggaran belanja dan pendapatan yang memungkinkan revisi selama tahun berjalan, sekaligus sebagai dasar penentuan usulan anggaran periode tahun yang akan datang.
Angka di pos pengeluaran merupakan pembanding (kenaikan) dari angka periode sebelumnya. Permasalahan yang harus diputuskan bersama adalah metode kenaikan/penurunan (incremental) dai angka anggaran tahun sebelumnya. Logika sistem anggaran ini adalah bahwa seluruh kegiatan yang dilaksanakan merupakan kelanjutan kegiatan dari tahun sebelumnya.
3) Planning Programming Budgeting System
Planning Programming Budgeting System adalah suatu proses perencanaan, pembuatan program, dan penganggaran yang terkait dalam suatu sistem sebagai kesatuan yang bulat dan tidak terpisah-pisah, dan didalamnya terkandung identifikasi tujuan organisasi atas permasalahan yang mungkin timbul. Proses pengorganisasian, pengkoordinasian, dan pengawasan terhadap semua kegiatan sangat diperlukan selain pertimbangan atas implikasi keputusan terhadap berbagai kegiatan di masa yang akan datang.
4) Zero Based Budgeting (ZBB)
Zero Based Budgeting (ZBB) merupakan sistem anggaran yang didasarkan pada perkiraan kegiatan, bukan pada apa yang telah dilakukan di masa lalu. Setiap kegiatan akan dievaluasi secara terpisah. Ini berarti berbagai program dikembangkan dalam visi tahun yang bersangkutan. Tiga langkah penyusunan ZBB adalah :
1. Identifikasi unti keputusan.
2. Membangun paket keputusan
3. Mereview peringkat paket keputusan
5) Performance Budgeting
Performance Budgeting (anggaran yang berorientasi pada kinerja) adalah sistem penganggaran yang berorientasi pada ‘out put’ organisasi dan berkaitan sangat erat dengan Visi, Misi, dan Rencana Strategis Organisasi. ‘Performance budgeting’ mengalokasikan sumber daya pada program, bukan pada unit organisasi semata dan memakai ‘out put measurement’ sebagai indikator kinerja organisasi.
6) Medium Term Budgeting Framework (MTBF)
Medium Term Budgeting Framework (MTBF) adalah suatu kerangka startegis kebijakan pemerintah tentang anggaran belanja untuk departemen dan lembaga pemerintah non departemen. Kerangka ini memberikan tanggung jawab yang lebih besar kepada departemen untuk menetapkan alokasi dan penggunaan sumber dana pembangunan. Keberhasilan MTBF tergantung pada mekanisme pengambilan keputusan anggaran secara agregat yang didasarkan pada skala prioritas.



Indra Bastian, 2005, Akuntansi Sektor Publik: Suatu Pengantar, Penerbit Erlangga.


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