Penerapan Fungsi Anggaran Dalam Optimalisasi Anggaran Subsidi Pupuk Tahun 2023

Since 2023, several policies related to fertilizer subsidies have changed. Starting from reducing the types of subsidized fertilizers to two, namely Urea and NPK, to changing the fertilizer subsidy budgeting scheme where the allocation of the amount of fertilizer is determined after setting a definitive ceiling based on Farmer Land Spatial Data. This means that performance-based budgeting is not applied to the fertilizer subsidy budget. This then raises the issue of optimization. This issue is important because the nominal subsidy budgeted for in 2023 is the same as in 2022 even though the types of subsidized fertilizers have decreased. There is the potential for idle funds to become a source of fraud. This study examines the application of the budget function to fertilizer subsidies in 2023 using a mathematical model. The type of data is quantitative data and the data source are from government budget document and regulations. Based on the results of this study it is concluded that: 1) The fertilizer subsidy allocation set by the government for 2023 has not optimized the entire subsidy budget. 2) The government can optimize the 2023 fertilizer subsidy budget with several schemes that increase the allocation of subsidized fertilizers. In addition, optimization can be carried out by allocating more of the fertilizer subsidy budget for other types of fertilizer provided that the need for NPK and Urea fertilizers is fulfilled.