Analysis of the Impact of Changes in Institutional Financial Management Patterns on Increasing Non-Tax Revenues

Universitas Pendidikan Ganesha Case Study

DOI

10.2991/aebmr.k.201212.015How to use a DOI?

Keywords

Non-tax state revenue, Performance, Public service agencies

Abstract

The paradigm of changing financial management patterns in government agencies from work unit organizations/agencies (Satuan Kerja—Satker) to organizations/agencies with a public service agency financial management (Pengelolaan Keuangan-Badan Layanan Umum—PK-BLU) pattern needs to be addressed as an effort by the government to improve services to the public in order to advance public welfare and educating the nation’s life by providing flexibility in financial management based on economic and productivity principles, and the application of sound business practices. The existence of flexibility for PK-BLU agencies in terms of implementing healthy business practices does not change the spirit of government agencies from not-for-profit to profit-oriented institutions that are usually attached to companies. But it is more an effort to adopt entrepreneurial practices and performance management that exist in companies to government agencies which have been attached to unproductive and inefficiencies. This is what is trying to combat with the PK-BLU agency paradigm, which is an agency within the Government that is formed to provide services to the community in the form of providing goods and/or services that are sold without prioritizing seeking profit and in carrying out their activities based on the principles of efficiency and productivity. Revenue from sales of goods/services made by PK-BLU agencies is used in an effort to improve the quality of services provided and to make PK-BLU agencies more independent, income earned outside of tax revenues is called non-tax state revenue (PNBP). Thus, one of the indicators in the performance management of the PK-BLU agency is to analyse the impact of changes in the PK-BLU agency on the increase in PNBP.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - I Gede Putu Banu Astawa
AU  - Made Aristia Prayudi
AU  - Ida Bagus Raminra P. Diputra
PY  - 2020
DA  - 2020/12/14
TI  - Analysis of the Impact of Changes in Institutional Financial Management Patterns on Increasing Non-Tax Revenues
BT  - Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020)
PB  - Atlantis Press
SP  - 115
EP  - 122
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201212.015
DO  - 10.2991/aebmr.k.201212.015
ID  - Astawa2020
ER  -