ANALISIS BIAYA DAN MANFAAT PENGELOLAAN BELANJA PEGAWAI TERPUSAT DI LEMBAGA ILMU PENGETAHUAN INDONESIA
Abstract
In 2019, LIPI execute the policy about the merger of employee spending management centrally that amplified with Decision of the head of Indonesian Institute of Sciences. Impelementation of the policy that have been executed in 2019 and 2020 (running year) will cause benetifs and costs to the institution and the employee that described in this review. Based on the review, benefits that received more than the costs that arises due to the implementation of the policy about the merger of employee spending management centrally. The merger of employee spending management can encourage budgeting performance of LIPI better with improve the effectivity and efficiency of planning and implementation of budgeting.