Budget Performance and Satisfaction of IKPA-Based Work Units at the Surakarta KPPN

Authors

  • Syifa Fatikasari Universitas Padjadjaran
  • Agus Puji Priyono Universitas Padjadjaran

Keywords:

IKPA, KPPN Surakarta, Satker Satisfaction, Service Quality, Performance-Based Budgeting

Abstract

This study aims to analyze budget implementation performance and work unit satisfaction based on the achievement of Budget Implementation Performance Indicators (IKPA) at KPPN Surakarta in 2024. The IKPA achievement of KPPN Surakarta in 2024 was recorded at 97.16, which fell into the “Very Good” category. This study also explores how KPPN's service quality affects Satker satisfaction, using the SERVQUAL service quality theory which includes the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The research method used is qualitative with interviews, observation, and documentation. The results showed that although IKPA achievements were quite good, there were challenges in DIPA revisions, budget deviations, and late bills. The quality of KPPN services affects Satker satisfaction, which is also influenced by better coordination and budget management. This study recommends improving coordination and human resource capacity in Satker to overcome the challenges.

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Published

30-07-2025

How to Cite

Fatikasari, S. and Puji Priyono, A. (2025) “Budget Performance and Satisfaction of IKPA-Based Work Units at the Surakarta KPPN”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 10(2), pp. 164–185. Available at: https://journal.stieken.ac.id/index.php/peta/article/view/978 (Accessed: 9October2025).

Issue

Vol. 10 No. 2 (2025): July 2025

Section

Articles

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Copyright (c) 2025 Syifa Fatikasari, Agus Puji Priyono

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