PERAN PENGANGGARAN DALAM PENINGKATAN KINERJA BANK INDONESIA
Keywords:
budgeting, bank performance, financial management, institutional growthAbstract
The study examines the role of budgeting in enhancing the performance and growth of Bank Indonesia. The main questions addressed are how budget planning, implementation, and monitoring contribute to institutional efficiency and strategic development. The research employs a literature review method, analyzing various sources on financial management, organizational performance, and budgetary practices in central banking. The findings indicate that a well-managed budget improves coordination among units, supports operational and strategic programs, and strengthens accountability and transparency. Effective budgeting also enables the bank to respond flexibly to economic changes, optimize resource utilization, and achieve long-term growth. These results highlight budgeting as a critical tool for maintaining stability and fostering innovation within the bank.
References
Aviliani, A., Siregar, H., Maulana, T. N. A., & Hasanah, H. (2015). The impact of macroeconomic condition on the banks performance in Indonesia. Bulletin of Monetary Economics and Banking, 17(4), 379–402. https://bulletin.bmeb-bi.org/bmeb/vol17/iss4/4/
Handayani, M., Farliani, T., Fandika, R., & Islami, I. (2021). Peran Bank Indonesia Dalam Menjaga Stabilitas Sistem Keuangan Di Tengah Pandemi Covid 19. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 5(2), 171–182. http://ejurnalunsam.id/index.php/jensi/article/view/4515
Hapsari, P. P., Khairunnisa, S. S., & Baidhowi, B. (2025). Evaluasi Efektivitas Pengaturan Dan Pengawasan Bank Indonesia Dan OJK Terhadap Kinerja Perbankan Di Indonesia. J-CEKI: Jurnal Cendekia Ilmiah, 4(4), 1427–1447. https://ulilalbabinstitute.co.id/index.php/J-CEKI/article/view/8949
Indonesia, B. (2016). Kajian Ekonomi dan Keuangan Regional Provinsi Sulawesi Tenggara. Bank Indonesia. https://tegasco.wordpress.com/wp-content/uploads/2015/06/kekr-provinsi-sulawesi-tenggara-tw-i-2015.pdf
Indonesia, B. (2017). Perekonomian Indonesia. Diperoleh. At. https://www.academia.edu/download/44875526/5._Modul.pdf
Khaddafi, M., Siagian, A., Arami, M., Dewi, D., & Sagala, M. (2024). PERAN PENGANGGARAN DALAM MENINGKATKAN EBERLANJUTAN KEUANGAN PERUSAHAAN. Jurnal Intelek Insan Cendikia, 1(9), 5901–5909. https://jicnusantara.com/index.php/jiic/article/view/1533
Rahayu, T., Masita, A. N., Wahjono, S. I., & Hidayat, S. (2017). Pengendalian Manajemen sebagai Alat Penilaian Kinerja di Unit Pembiayaan Mikro di Surabaya. BALANCE: Economic, Business, Management and Accounting Journal,14(01). https://journal.um-surabaya.ac.id/balance/article/view/1289
Rezariski, A. O. (2020). Penerapan Penganggaran Berbasis Kinerja Dan Reformasi Birokrasi Di Indonesia. Jurnal Indonesia Sosial Sains, 1(4), 332217. https://www.neliti.com/publications/332217/penerapan-penganggaran-berbasis-kinerja-dan-reformasi-birokrasi-di-indonesia
Salsabillah, N., Tobing, N. B., Nurhafriza, R., & Pangestoeti, W. (2025). Manajemen Keuangan Negara dalam Upaya Mewujudkan Pembangunan Berkelanjutan: Studi Kasus Implementasi Anggaran Berbasis Kinerja di Indonesia. Socius: Jurnal Penelitian Ilmu-Ilmu Sosial, 2(12). https://ojs.daarulhuda.or.id/index.php/Socius/article/view/1665
Saputra, H., Soleh, A., & Gayatri, I. A. M. E. M. (2020). Pengaruh perencanaan sumber daya manusia, rekrutmen dan penempatan terhadap kinerja karyawan kantor perwakilan bank indonesia provinsi bengkulu. INOBIS: Jurnal Inovasi Bisnis Dan Manajemen Indonesia, 3(2), 187–197. https://inobis.org/ojs/index.php/jurnal-inobis/article/view/131
Syafral, M., Akbar, R., Keuangan, B. P., & Pembangunan, D. (2018). Perkembangan Perencanaan dan Penganggaran di Indonesia. Jurnal Akuntansi & Akuntabilitas Publik, 1(2), 97–110. https://www.researchgate.net/profile/Muhammad-Syafral/publication/337185233_Perkembangan_Perencanaan_dan_Penganggaran_di_Indonesia/links/5dca5132299bf1a47b301146/Perkembangan-Perencanaan-dan-Penganggaran-di-Indonesia.pdf
Syathiri, A., & Adhitama, F. (2022). Peran Bank Pembiayaan Rakyat Syariah dalam Pertumbuhan Ekonomi Regional di Indonesia. Jurnal Ilmiah Ekonomi Islam, 8(3), 2385–2395. https://www.jurnal.stie-aas.ac.id/index.php/jei/article/view/6220
Tanjung, A. A., Ariza, D., Nababan, F., Siboro, R. P., & Hasyim, H. (2024). Kritikalitas Pembagian Fungsi Pengawasan Dan Regulasi Antara Bank Indonesia, OJK, Dan LPS. Akuntansi Dan Ekonomi Pajak: Perspektif Global, 1(2), 84–101. https://www.academia.edu/download/124278172/AEPPG_Vol._1_No._2_Mei_2024_hal_84_101.pdf
Wowor, M. G. H. A., Tinangon, E. N., & Karwur, G. (2025). ANALISIS PERAN PENGAWASAN BANK INDONESIA UNTUK MENJAGA STABILITAS SISTEM KEUANGAN. Lex Administratum, 13(1). https://ejournal.unsrat.ac.id/index.php/administratum/article/view/60975
Zulfikar, R. (2021). Peran Monitoring Terhadap Peningkatan Kinerja Keuangan di Industri Perbankan Indonesia. Jurnal Ekonomi, 26(1), 85–98. http://ecojoin.org/index.php/EJE/article/view/719
