Implications Of The Government Regulation Number 44 Of 2024 On The Budget Ceiling For Personnel Expenditure Of The Bandung High Court

Abstract

This research aims to examine the implications of the Government Regulation Number 44 of 2024 on the budget ceiling for personnel expenditure of the Bandung High Court. The management of personnel expenditure is a critical component in maintaining financial equilibrium at the Bandung High Court. Therefore, the research focus is directed toward analyzing the impact and solutions to the effects caused by Government Regulation Number 44 of 2024. This research method employs a descriptive qualitative approach to understand how the policy of the Government Regulation Number 44 of 2024 may lead to a shortfall in the 2025 personnel expenditure budget, necessitating a revision of the Personnel Expenditure Budget in the Budget Implementation Document (Daftar Isian Pelaksanaan Anggaran - DIPA) for the year of 2025 as a response to this policy. Data were collected through in-depth interviews with the planning and finance departments, analysis of the Work Unit's Detailed Work Paper (Rincian Kertas Kerja Satker - RKKS), and the Budget Realization Report (Laporan Realisasi Anggaran - LRA). The research findings provide a comprehensive overview of the implications of the Government Regulation Number 44 of 2024