The Effect of Budget Allocation and Budget Realization on The Performance of The Inspectorate of General Supervision (Itwasum) of The Indonesian National Police (Polri)

Authors

  • Christianto Riyadi Universitas Dirgantara Marsekal Suryadarma, Jakarta, Indonesia
  • Yohanes Ferry Cahaya Universitas Dirgantara Marsekal Suryadarma, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/dijms.v6i4.4395

Keywords:

Budget Allocation, Budget Realization, Itwasum Polri, Performance Evaluation, Financial Management

Abstract

This study examines the effect of budget allocation and budget realization on the performance of the Inspectorate of General Supervision (Itwasum) of the Indonesian National Police (Polri). The background of this study is the importance of effective budget management in supporting the optimization of supervision tasks within Polri. The objective is to analyze the relationship between budget allocation, budget realization, and Itwasum Polri’s performance. This research employs a quantitative approach using multiple linear regression analysis. Data were collected from financial reports and performance reports of Itwasum Polri over a specific period. The results reveal that budget allocation significantly and positively affects Itwasum Polri’s performance, while budget realization also has a positive impact, albeit with lower significance. In conclusion, well-planned and well-executed budget management contributes to improving Itwasum Polri’s performance.

References

Barney, J. B. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108

Muthmainnah, N. (2017). Financial Management in Public Sector Organizations: Challenges and Opportunities. Journal of Public Administration, 12(2), 45–60. https://doi.org/10.2139/jpa.2017

Polri Inspectorate General of Supervision (Itwasum Polri). (2019–2023). Annual Financial and Performance Reports. Jakarta: Itwasum Polri Publications.

Smith, A., & Brown, K. (2019). Budgetary Practices and Performance Outcomes in Public Sector Institutions. Public Financial Management Review, 15(3), 123–140. https://doi.org/10.1016/pfmr.2019.03.004

World Bank. (2020). Enhancing Financial Management for Better Public Sector Performance. Washington, DC: World Bank Publications.

Bryson, J. M. (2018). Strategic Planning for Public and Nonprofit Organizations: A Guide to Strengthening and Sustaining Organizational Achievement (5th ed.). Hoboken, NJ: Wiley.

Harrison, J. S., & Wicks, A. C. (2013). Stakeholder Theory, Value, and Firm Performance. Business Ethics Quarterly, 23(1), 97–124. https://doi.org/10.5840/beq20132314

Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press.

O’Donnell, G., & Turner, M. (2016). Accountability and Governance in Public Sector Institutions. International Journal of Public Sector Management, 29(4), 289–307. https://doi.org/10.1108/IJPSM-2015-0123

OECD. (2019). Budgeting and Public Expenditures in OECD Countries. Paris: OECD Publishing. https://doi.org/10.1787/9789264268790-en

Robson, C. (2011). Real World Research: A Resource for Users of Social Research Methods in Applied Settings (3rd ed.). Chichester: Wiley.

Sinha, P., & Bateman, J. (2018). Effective Budget Utilization in Law Enforcement Agencies. Journal of Policy and Administration, 14(2), 89–106.

Indonesian Government Regulation No. 21 of 2004 on the Management and Accountability of State Finances.

Law No. 17 of 2003 on State Finance.

Itwasum Polri. (2021). Guidelines for Financial and Performance Evaluation in the Inspectorate of General Supervision. Jakarta: Polri Publications.

United Nations Development Programme (UNDP). (2016). Public Sector Accountability and Financial Management Framework. New York: UNDP.

Yin, R. K. (2018). Case Study Research and Applications: Design and Methods (6th ed.). Los Angeles: SAGE Publications.

Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin, M. (2019). Business Research Methods (10th ed.). Boston: Cengage Learning.

Indonesian Supreme Audit Agency (BPK). (2020). Audit Reports on Public Sector Financial Management. Jakarta: BPK.

World Bank. (2015). Managing Public Finances for Sustainable Development. Washington, DC: World Bank Publications.

Ministry of Finance, Republic of Indonesia. (2022). State Budget Realization Reports. Jakarta: Ministry of Finance Publications.

Polri Regulation No. 3 of 2016 on Financial Management in Polri Institutions.

Andrews, M., & Ferry, L. (2018). Accountability and Budget Realization: Lessons from Public Administration. Financial Accountability and Management, 34(2), 147–161. https://doi.org/10.1111/faam.12205

Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2021). Managerial Accounting (17th ed.). New York: McGraw-Hill Education.

United Nations Office on Drugs and Crime (UNODC). (2018). Enhancing Transparency and Accountability in Public Sector Governance. Vienna: UNODC.

Published

2025-04-26

How to Cite

Riyadi, C., & Cahaya, Y. F. (2025). The Effect of Budget Allocation and Budget Realization on The Performance of The Inspectorate of General Supervision (Itwasum) of The Indonesian National Police (Polri). Dinasti International Journal of Management Science, 6(4), 1056–1062. https://doi.org/10.38035/dijms.v6i4.4395

Most read articles by the same author(s)