Research Article
The Transformation of Budgetary Institution of Ministries/Agencies, The Perspective of Transaction Cost Analysis
@INPROCEEDINGS{10.4108/eai.30-10-2019.2299395, author={Purwanto Dirsun and Sudarsono Hardjosoekarto and Roy Valiant Salomo}, title={The Transformation of Budgetary Institution of Ministries/Agencies, The Perspective of Transaction Cost Analysis}, proceedings={Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies, ICAS-PGS 2019, October 30-31, Universitas Indonesia, Depok. Indonesia}, publisher={EAI}, proceedings_a={ICAS-PGS}, year={2020}, month={8}, keywords={planning and budgetary institution transaction costs analysis institutional transformation soft systems methodology}, doi={10.4108/eai.30-10-2019.2299395} }- Purwanto Dirsun
Sudarsono Hardjosoekarto
Roy Valiant Salomo
Year: 2020
The Transformation of Budgetary Institution of Ministries/Agencies, The Perspective of Transaction Cost Analysis
ICAS-PGS
EAI
DOI: 10.4108/eai.30-10-2019.2299395
Abstract
As the Indonesian socio-political landscape has changed since 1998, budgetary institutional reform is necessary to strengthen the link between planning and budgeting. This paper aims to answer the question of how the planning and budgeting institution should be transformed, based on transaction costs analysis. Soft Systems Methodology-based Action Research was applied to explore five alternatives for planning and budgeting institutions. The integration of planning and financial institution is recommended supposing that bounded rationality, opportunism, asymmetric information, and uncertainty in planning and budgeting is high.
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