The Impact of Government Budget Efficiency Policy on Employee Performance Management at the Ministry of Finance's Financial Education and Training Agency
Abstract
This study examines how the 2025 government budget efficiency policy influenced employee performance management at the Financial Education and Training Agency (BPPK), Ministry of Finance. The study was motivated by the fact that BPPK's Organizational Performance Score (NKO) remained high and increased after the efficiency policy was implemented. This article analyzes why reported performance remained stable, how performance management contributed to that stability, and what factors shaped the effectiveness of employee performance management during the efficiency period. Using a qualitative case study design, the research drew on direct observation, semi-structured interviews, and document analysis of DKRO, LPKR, and related performance reports. The data were interpreted through thematic analysis and validated through source and method triangulation. The findings show that the efficiency policy did not directly reduce aggregate reported performance because BPPK adapted through digital substitution of learning, work-arrangement adjustment, quarterly governance through DKRO and LPKR, and the integration of performance management with risk management. However, the study also reveals a distinction between measured performance and actual implementation conditions: while aggregate indicators remained high, quality assurance, post-learning evaluation, and the adjustment burden on implementing units came under greater pressure. The study concludes that budget efficiency produced managed stability in reported performance rather than an absence of impact.
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Copyright (c) 2026 Mochammad Raihan, Majang Palupi
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