Latar Belakang Reformulasi IKPA:

1. Mendukung belanja berkualitas.
2. Penguatan Value for Money dalam penilaian kinerja.
3. Penetapan derajat kewajaran (fairness treatment) dalam penilaian kinerja pada Satker, Eselon I, dan K/L.

Tujuan IKPA:

1. Kelancaran Pelaksanaan Anggaran (Smoothness of Budget Implementation)
2. Mendukung Manajemen Kas (Supporting Cash Management)
3. Meningkatkan Kualitas Laporan Keuangan (LKKL/LKPP) (Improving the Quality of Financial Reports (LKKL/LKPP))

Nilai IKPA digunakan dalam rangka:

1. Monitoring dan evaluasi belanja K/L sesuai Peraturan Menteri Keuangan mengenai monitoring dan evaluasi pelaksanaan anggaran belanja K/L (monitoring and evaluation of Ministry/Institution spending according to the Minister of Finance Regulation regarding monitoring and evaluation of budget implementation for Ministries/Institutions)
2. Pemberian penghargaan (awarding recognition).

• SANGAT BAIK (Very Good): nilai IKPA ≥ 95 (IKPA value greater than or equal to 95)
• BAIK (Good): 89 ≤ nilai IKPA < 95 (IKPA value greater than or equal to 89 and less than 95)
• CUKUP (Sufficient): 70 ≤ nilai IKPA < 89 (IKPA value greater than or equal to 70 and less than 89)
• KURANG (Poor): nilai IKPA < 70 (IKPA value less than 70)

• IKPA Satker: = hasil perhitungan berdasarkan data transaksi IKPA pada Satker. (IKPA Satker = calculation result based on IKPA transaction data at the Satker.)
• IKPA Eselon I: = hasil perhitungan berdasarkan data transaksi IKPA pada seluruh Satker dalam lingkup Eselon I. (IKPA Eselon I = calculation result based on IKPA transaction data for all Satker within Eselon I scope.)
• IKPA K/L: = hasil perhitungan berdasarkan data transaksi IKPA pada seluruh Unit Eselon I dalam lingkup K/L. (IKPA K/L = calculation result based on IKPA transaction data for all Eselon I Units within K/L scope.)

TIME FRAME