PENGAWASAN SERAPAN ANGGARAN BERBASIS INDIKATOR KINERJA PADA BPKPAD KOTA BANJARMASIN

Abstract

This study addresses the challenges in the budget performance assessment and evaluation process of Regional Government Work Units (SKPD) at the Regional Financial, Revenue, and Asset Management Agency (BPKPAD) of Banjarmasin City, where assessments are still conducted manually using Microsoft Excel. This approach reduces processing efficiency and increases the risk of errors in budget monitoring. The study aims to develop a web-based application to support the PEKA APBD (Regional Budget Performance Assessment and Evaluation) program by improving real-time data integration and enhancing the effectiveness of the evaluation process.
The proposed application evaluates SKPD performance based on the Budget Implementation Performance Indicators (IKPA), including DPA Revision, Budget Deviation, Budget Absorption, and Output Achievement. The system automatically calculates IKPA scores and provides systematic SKPD performance rankings to support more accurate evaluation and decision-making.
The research employed literature review, interviews, and direct observation, while the system was designed using Unified Modeling Language (UML), including Use Case, Activity, Class, and Sequence Diagrams. The application was implemented using HTML, CSS, Tailwind CSS, JavaScript, React JS, Node.js, and PostgreSQL to provide a solution that enhances accountability, operational efficiency, and the quality of regional budget governance.