Faktor-faktor yang Mempengaruhi Capaian Nilai Indikator Kinerja Pelaksanaan Anggaran (IKPA) Satker pada Wilayah Kerja KPPN Medan II

Abstract

This study aims to identify the factors influencing the achievement of Budget Implementation Performance Indicators (IKPA) scores in working units (Satker) within the jurisdiction of State Treasury Service Office (KPPN) Medan II. IKPA is an indicator established by the Ministry of Finance as the State General Treasurer (BUN), which serves as a measure and reflects the performance of working units in terms of budget planning quality, budget implementation quality, and the quality of budget execution outcomes. This research adopts a quantitative approach using primary data collected through questionnaires distributed to personel involved in IKPA achievement, namely the Commitment-Making Officer (PPK), Payment Order Issuance Officer (PPSPM), treasurer, budget operator, and commitment/payment operator. The population includes 170 working units, while the sample consists of 200 respondents from 40 working units in the KPPN Medan II jurisdiction, selected based on the criterion of having received "adequate" or "poor" IKPA scores for fiscal years 2022 to 2024. Hypothesis testing was conducted using SmartPLS 4 software. The results show that transparency, organizational commitment, human resource competency, government regulations, and coordination all have a positive and significant influence on IKPA score achievement. These findings highlight the importance of tranparency in state financial management, accompanied by strong organizational commitment, enhanced human resource competencies, compliance with government regulations, and improved coordination between the working units and KPPN Medan II, which together contribute to improved IKPA performance.