Budget performance evaluation before and during the COVID-19 pandemic

The 2020 crisis was caused by a disease outbreak that had an impact on global health and the economy, including Indonesia. As a quick response the government has refocused and reallocated on spending in handling and overcoming the impact of COVID-19, so that Ministries/Institutions must readjust their programs and budgets which affect the organization's performance targets has been established. Previous research where government agencies experienced a decline in performance during the pandemic. However, based on the Performance Report published by LIPI, shows an increase in average performance achievements. This research aims to examine the results of the evaluation analysis of budget performance variables, namely output achievement, budget realization, efficiency and consistency of fund withdrawals for planning for the 2019 and 2020 period with an exploratory approach use case study method. Data was obtained through documentation studies and in-depth interviews through open questions with the program and budget team, financial and budget at the DIPA unit level, and others. LIPI's performance can be achieved due to the policy of shifting the focus of research activities related to handling the coronavirus, changes in research patterns carried out by researchers, changes in business patterns and processes, and changes in the budget management scheme.

2020年的危机由一场疫情暴发引发，该疫情对包括印度尼西亚在内的全球健康与经济领域均造成了显著冲击。作为应急响应举措，印尼政府重新调整并优化财政支出配置，用于防控与缓解新冠疫情（COVID-19）带来的影响，这使得各部委/机构必须对与其既定组织绩效目标相关的计划与预算进行适配性调整。既往研究表明，政府机构在疫情期间普遍出现了绩效下滑的情况。然而根据印度尼西亚科学研究所（LIPI）发布的绩效报告，其平均绩效完成度却呈现上升趋势。本研究旨在采用探索性研究范式结合案例研究法，对2019年至2020年期间的预算绩效变量评估分析结果展开考察，所涉变量包括产出完成率、预算执行率、资金支取效率以及资金支取与规划的一致性。研究数据通过文献调研与深度访谈获取，访谈采用开放式问题设计，受访对象涵盖DIPA单位层级的项目与预算团队、财务与预算岗位人员及其他相关人员。印度尼西亚科学研究所（LIPI）的绩效得以达成，究其原因在于：相关政策调整了与新冠疫情防控相关的研究活动重心，研究人员的研究模式发生转变，业务模式与流程亦随之调整，同时预算管理机制也得到了优化完善。