IMPLEMENTASI PENGANGGARAN BERBASIS KINERJA (PERFORMANCE BASED BUDGETING)(Studi Kasus Pada Satuan Kerja Dinas Pendidikan Kota Surabaya)

Penelitian ini adalah penelitian mengenai implementasi penyusunan anggaran berbasis kinerja di Kantor Dinas Pendidikan Kota Surabaya. Tujuan penelitian ini adalah untuk mengetahui sejauh mana implementasi penyusunan anggaran di tempat tersebut. Penelitian ini menggunakan teori George C Edward III yang mengemukakan implementasi kebijakan publik. Menurut Edward bahwa keberhasilan implementasi kebijakan publik dipengaruhi oleh 4 aspek yaitu komunikasi, sumber daya, sikap dan struktur birokrasi. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan fenomenologis. Metode pengumpulan data dengan wawancara, dokumentasi untuk mendukung analisa dan observasi untuk mengetahui secara langsung keadaan sebenarnya. Hasil penelitian menunjukkan implementasi penyusunan anggaran berbasis kinerja di Kantor Dinas Pendidikan Kota Surabaya ditinjau dari 4 aspek tersebut masih memerlukan sedikit perbaikan dan pengembangan agar penyusunan anggaran berbasis kinerja di Kantor Dinas Pendidikan menghasilkan anggaran yang andal dan akurat. Kata kunci: Dinas Pendidikan Kota Surabaya, Pendekatan Fenomenologi, Penganggaran erbasis Kinerja, Teori Implementasi Kebijakan Publik

Optimizing zakat governance in East Java using analytical network process (ANP): the role of zakat technology (ZakaTech)

Purpose – This study aims to formulate a strategy for optimizing zakat governance in zakat institutions in East Java Province by identifying priority problems, creating solutions and developing strategies. Design/methodology/approach – This qualitative research uses the analytical network process method. Ten respondents representing practitioners, academics, associations and regulators were selected for their expertise in zakat governance. The data were processed using Super Decision software program and Excel. Findings – Priority issues in optimizing zakat governance found in this study are lack of information on Mustahik’s needs and development to Muzakki and the low motivation and ability of Mustahik to develop. Improving the quality and capacity of Amil’s, especially in the technological aspect, is a priority solution. The priority strategy considers intensification (by developing Amil’s ability to use technology) and extensification (by increasing Amil’s numbers who master technology). Practical implications – The results highlight the urgency of increasing Amil’s capacity and capability in technology-based zakat management. Zakat institutions need to prepare for management’s transformation toward zakat technology as one of the priorities in optimizing zakat governance. Originality/value – Problems, solutions and strategies for optimizing zakat governance are collected by connecting it to the Zakat Core Principles, namely, the ninth principle of collection management and the tenth principle of distribution management. Further, for identifying problems, solutions and strategies, four aspects must be considered of Amil, Muzakki, Mustahiq and other supporting elements to present better policies to optimize zakat governance

The nexus between Islamic social finance, quality of human resource, governance, and poverty

This research aims to examine the effects of the Islamic social finance (zakat), the Islamic Human Development Index (IHDI), and the quality of governance on poverty alleviation in 39 Organization of Islamic Cooperation (OIC) member countries from 2007 to 2020. This study uses a fixed effect model to analyze the relationship between variables. The findings show that the Islamic human development index, as a proxy for the quality of human resources, supports the reduction of poverty in OIC countries. Furthermore, the zakat, voice and accountability, and trade openness have a negative and significant relationship with poverty. The quality of governance, population, inflation, and exchange rate, on the other hand, has no significant effect on the poverty rate. These findings can be used as the foundation for state government as the policymaker to solve poverty. The uniqueness of this study is the application of the modified human development index based on the five Islamic objectives and empirically investigates its impact on povert