ANALYSIS OF THE EFFICIENCY OF SBK IMPLEMENTATION IN PERFORMANCE-BASED BUDGETING AT WITNESS AND VICTIM PROTECTION AGENCY

Abstract

This study aims to analyze the level of efficiency in implementing the Output Cost Standard (OCS) at the Witness and Victim Protection Agency using Data Envelopment Analysis (DEA). DEA analyzes the efficiency levels of input and output variables in the application of OCS in supporting the implementation of Performance-Based Budgeting at the Witness and Victim Protection Agency for the years 2023-2025. The input variables examined in this study are budget realizations based on SBK, broken down by type of expenditure, while the output variables used in this study include performance achievements or output realizations generated by work units. This study was conducted in two stages, with the first stage using a quantitative method to measure the level of efficiency in the implementation of SBK with DEA based on Constant Return to Scale (CRS). The second stage was conducted to develop strategies for improving the efficiency of SBK use using a qualitative method, namely through FGD or Focus Group Discussion. The results of the study show that the implementation of SBKK at the Witness and Victim Protection Agency is already quite efficient, with an average efficiency value approaching 1 (one). There are two SBKKs that have been implemented efficiently and provide optimal output improvements, namely, SBK for Witness and Victim Application Receipt and Review Services and SBK for Witness and Victim Rights Fulfillment Services for Corruption and Money Laundering Crimes. Meanwhile, there are six SBKKs that have not been implemented efficiently, namely the SBKK for Services for the Fulfillment of the Rights of Witnesses and Victims of Terrorism Crimes, the SBKK for Services for the Fulfillment of the Rights of Witnesses and Victims of Serious Human Rights Violations Crimes, the SBKK for Services for the Fulfillment of the Rights of Witnesses and Victims of Trafficking in Persons Crimes, SBKK Services for the Fulfillment of the Rights of Witnesses and Victims of Crimes of Violence Against Women and Children, and SBKK Services for the Fulfillment of the Rights of Witnesses and Victims of Other General Crimes. Based on the results of the efficiency measurement, the strategies that need to be implemented to improve the efficiency of SBKK implementation in supporting performance-based budgeting include the formulation and readjustment of more detailed and segmented cost standards based on regional and local conditions, the development of SBK based on case type and intensity, education and change in the perception of budget users, and the strengthening of regulations and institutions.