Analysis of the Implementation of Good Governance Principles in the First-Year Budget Absorption Performance of Foreign Loans and Grants (PHLN) Projects at the Ministry of Health
Nila Aristiani Widyasari*
Adam Zakaria
Indra Pahala
The first-year budget absorption of Foreign Loans and Grants (FLG) projects is an important indicator of government project performance. However, several FLG-funded projects at the Ministry of Health have not achieved their budget absorption targets. This study aims to analyze the implementation of Good Governance principles, first-year budget absorption performance, and the role of project readiness. This study employed a qualitative case study approach on the Indonesia Health Systems Strengthening (IHSS) Project. Data were collected through in-depth interviews, observations, and document analysis using purposive sampling. Data were analyzed using the Miles, Huberman, and Saldaña interactive model through open coding and axial coding. Data credibility was ensured through source triangulation, technique triangulation, and member checking. The findings show that Good Governance principles have been implemented through transparency, accountability, responsibility, independence, and fairness. Nevertheless, first-year budget absorption remained suboptimal due to delays in project organization, limited human resource capacity, the complexity of international procurement, the No Objection Letter (NoL) approval process, and uneven hospital readiness. The study concludes that Good Governance provides the foundation for effective FLG project management, while project readiness plays a critical role in achieving optimal budget absorption.
Creswell, J. W. (2016). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Sage Publications.
Hardianti, F. (2024). The Influence Of Good Corporate Governance Mechanisms On Financial Performance With Transparency As A Moderating Variable In Companies Listed On The Indonesian Indonesia Stock Exchange In 2020 – 2022. Transekonomika: Akuntansi, Bisnis Dan Keuangan. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 3(5), 938–957. https://doi.org/10.55047/transekonomika.v3i5.565
Kwak, Y. H., & Anbari, F. T. (2009). Analyzing project management research: Perspectives from top management journals. International Journal of Project Management, 27(5), 435–446. https://doi.org/10.1016/j.ijproman.2008.08.004
Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. SAGE Publications.
Livet, M., Blanchard, C., & Richard, C. (2022). Readiness as a precursor of early implementation outcomes: an exploratory study in specialty clinics. Implementation Science Communications, 3(1), 94. https://doi.org/10.1186/s43058-022-00336-9
Lusiawati, L., & Nugaraha, A. (2024). Analisis Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran di Kecamatan X Kota Bandung. Jurnal Bisnis, Ekonomi, Dan Sains, 4(1), 85–95. https://doi.org/10.33197/bes.vol4.iss1.2024.2118
Mardiana, A. C., Hikmah, D., Anggraeni, D. S., Kusumaningtias, R., & Kusumaningsih, A. (2025). Implementasi Good Corporate Governance yang Berlandaskan Pada Prinsip Syariah (Studi Kasus pada Bank Syariah Indonesia Tahun 2021-2023). Jurnal Pendidikan Tambusai, 9(2), 17265–17276. https://doi.org/10.31004/jptam.v9i2.28614
Mardiasmo. (2018). Akuntansi Sektor Publik. Andi.
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis A Method Sourcebook. SAGE Publication, INC.
Mulder, H., & Bekker, M. C. (2022). Towards a generalizable project readiness assessment methodology for the mining industry: A literature review. Journal of the Southern African Institute of Mining and Metallurgy, 122(9), 1–8. https://doi.org/10.17159/2411-9717/1244/2022
Purwandari, A. K., Adib, N., & Amirya, M. (2023). Analysis of Budgetary Slack Trigger in Government Institutions (Case Study at Bureau X Ministry of Y). International Journal of Social Science and Human Research, 6(6), 3576–3582. https://doi.org/10.47191/ijsshr/v6-i6-45
Rahmawati, R., Ibrahim, I., Irma, I., Bunyamin, B., & Dahlan, A. (2024). Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption. Atestasi : Jurnal Ilmiah Akuntansi, 7(1), 72–86. https://doi.org/10.57178/atestasi.v7i1.755
Safriansah, S., Zukhri, N., & Andriyansah, A. (2021). Analysis of Financial Performance Using Budget Absorption Indicators. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(1), 1467–1478. https://doi.org/10.33258/birci.v4i1.1775
Weiner, B. J. (2009). A theory of organizational readiness for change. Implementation Science, 4(1), 67. https://doi.org/10.1186/1748-5908-4-67