Analisis Faktor-Faktor yang Memengaruhi Partisipasi Kementerian Negara/Lembaga terhadap Implementasi Kebijakan Standar Biaya Keluaran Khusus

Hendrik Yoga Kurniawan, Prof. Irwan Taufiq Ritonga, S.E., M.Bus., Ph.D., CA.

2026 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian ini bertujuan untuk menganalisis dan mengeksplorasi faktor-faktor yang memengaruhi partisipasi kementerian negara/lembaga (K/L) terhadap implementasi kebijakan Standar Biaya Keluaran Khusus (SBKK). Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara semi-terstruktur. Wawancara dilakukan terhadap pejabat dan pegawai yang menangani perencanaan dan penganggaran pada K/L yang dikelompokkan ke dalam tiga kelompok, yaitu 1) K/L yang konsisten menerapkan SBKK; 2) K/L yang pernah menerapkan SBKK, tetapi tidak konsisten; dan 3) K/L yang belum pernah menerapkan SBKK selama kurun waktu 2014 s.d. 2023. Selain itu, wawancara juga dilakukan terhadap pejabat dan pegawai Direktorat Jenderal Anggaran (DJA) Kementerian Keuangan selaku regulator dan mitra K/L untuk keperluan triangulasi. Analisis data dilakukan dengan bantuan perangkat lunak NVivo 12, sedangkan interpretasi hasil penelitian menggunakan Practice Theory yang dikembangkan oleh Theodore R. Schatzki. Hasil penelitian menunjukkan bahwa praktik implementasi SBKK berlangsung dalam konteks karakteristik organisasional masing-masing K/L. Dalam konteks tersebut, praktik implementasi SBKK dipengaruhi oleh interaksi antara pemahaman praktis (practical understandings), aturan (rules), dan struktur teleoafektif (teleoaffective structures). Pemahaman praktis memengaruhi kemampuan aktor dalam memahami fungsi, manfaat, dan cara menyusun SBKK. Aturan mengarahkan praktik implementasi SBKK melalui berbagai ketentuan yang mengatur pelaksanaannya. Sementara itu, struktur teleoafektif membentuk orientasi tindakan para aktor melalui tujuan, harapan, dan prioritas yang memengaruhi praktik implementasi SBKK. Interaksi antara konteks dan ketiga elemen praktik tersebut menjelaskan variasi tingkat partisipasi K/L dalam implementasi kebijakan SBKK.

This study aims to analyze and explore the factors influencing the participation of Indonesian ministries/agencies (K/L) in implementing of the Special Output Cost Standard (SBKK) policy. This study employed a qualitative approach with data collected through semi-structured interviews. The interviews were conducted with officials and staff responsible for planning and budgeting in ministries/agencies, which were categorized into three groups: (1) ministries/agencies that consistently implemented SBKK; (2) ministries/agencies that had implemented SBKK but did so inconsistently; and (3) ministries/agencies that never implemented SBKK during the period of 2014–2023. In addition, interviews were conducted with officials and staff of the Directorate General of Budget (DJA), Ministry of Finance – an institution which serves as both the regulator and partner of ministries/agencies – for triangulation purposes. Data were analyzed using NVivo 12 software, while the findings were interpreted through Practice Theory developed by Theodore R. Schatzki. The findings indicate that the SBKK implementation is situated within the organizational characteristics of each ministry/agency. Within this context, the implementation practice is shaped by the interaction of practical understandings, rules, and teleoaffective structures. Practical understandings influence the actors' capacity to understand the functions and benefits of SBKK and to develop the standard cost. Rules guide the implementation of SBKK through the regulatory provisions governing its implementation. Meanwhile, teleoaffective structures shape the actors' orientations through their goals, expectations, and priorities, thereby influencing the practice of SBKK implementation. The interaction between the organizational context and these three elements of practice explains the variation in ministries'/agencies' participation in implementing the SBKK policy.

Kata Kunci : Standar Biaya Keluaran Khusus, SBKK, Penganggaran Berbasis Kinerja, Implementasi Kebijakan, Teori Praktik, Schatzki, Pemahaman Praktis, Aturan, Struktur Teleoafektif, Kementerian Negara/Lembaga, Pemerintah Pusat