THE FISCAL DIET EFFECT: ANALISIS HUBUNGAN KEBIJAKAN BLOKIRANGGARAN TERHADAP REALISASI OUTPUT MELALUI TINGKATREALISASI ANGGARAN PADA SATUAN KERJA PEMERINTAH PUSAT

Abstract

The central government's budget freeze policy has been implemented since 2024. The increasingly limited budget has resulted in increasingly limited room for service delivery within central government work units. One potential effect is a decline in the realization of output achievements within central government work units. This study aims to analyze the logical relationship between the budget freeze policy and the achievement of public service quality, as reflected in the realization of work unit output
achievements. This study uses a quantitative approach in the form of path analysis with the SmartPLS application. The results show that there is a Fiscal Diet Effect that directly reduces the level of budget realization of work units and indirectly has a significant impact on the decline in the realization of work unit output achievements. To minimize the effects of this Fiscal Diet policy, work units increase budget realization despite the budget blocking policy because the level of budget realization directly influences
the increase in the realization of unit output achievements.