EFFICIENCY AND EFFECTIVENESS OF THE IMPLEMENTATION OF THE STATE TIMOR-LESTE GENERAL FINANCIAL BUDGET (Case Study at the Directorate of National Budget of the Ministry of Finance)
DOI:
https://doi.org/10.3007/jg6krr26Keywords:
Monitoring And Evaluation, Performance-Based Planning, Data Quality, Inter-Unit Coordination, Human Resource Capacity, Institutional Framework, Effectiveness Indicators, Efficiency Indicators, Budget Performance, Budget Realization, Budget Allocation, Budget Planning, Budget Effectiveness, Budget EfficiencyAbstract
This study aims to analyze the level of efficiency and effectiveness of the implementation of the state financial budget of Timor-Leste in general, focusing on the process of planning, allocation, and realization of the budget in the Budget of the Ministry of Finance. In particular, this study seeks to identify the extent to which budget resources are optimally utilized to achieve the outputs and outcomes that have been set in the state financial planning document, as well as examine the factors that support and hinder budget performance at the ministry level.
The method used in this study is a quantitative descriptive method with a case study approach. Quantitative data were obtained from budget realization reports, annual budget documents, and performance reports of the National Budget Directorate during a specific research period, which were then analyzed using efficiency indicators (comparison between budget inputs and outputs produced) and effectiveness indicators (the level of achievement of budget targets and program targets). The analysis was complemented by qualitative data through the review of policy documents and limited interviews with relevant officials to gain contextual understanding.
The results of the study show that the implementation of the budget in the Directorate of National Budget is generally in the category of quite efficient and quite effective, which is reflected in the relatively high level of budget realization and the achievement of most of the performance targets. The research also shows that in terms of the institutional framework and division of tasks, the Directorate of National Budget already has a structure and function that supports the achievement of efficiency and effectiveness in the implementation of the state budget. However, there are still challenges in terms of capacity, coordination, and data quality that need to be improved so that budget management performance is more optimal.
This study also found that there are obstacles in planning that are not synchronized, delays in the implementation of activities, and supervision capacity that is not optimal, so that it is necessary to strengthen the performance-based planning system, improve the quality of human resources, and use information technology to support more integrated and sustainable budget monitoring and evaluation
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