Skip to main content
alam.amiki@gmail.com 6281260272238
Register
Articles

Evaluating the Management Effectiveness of Free Nutritious Meal Program Funding: Program Managers' Perspectives at SPPG Muko Dayah

  • 1*,2 Politeknik Kutaraja

* Corresponding Author: Sifa Nuzula

Open Access
DOI
https://doi.org/10.59431/ijer.v6i2.783
Published
Pages
442–456

Issue

Vol. 6 No. 2 (2026)

Indonesian Journal Economic Review (IJER)
June

Abstract

This study explores program managers' perceptions of fund management effectiveness for the Free Nutritious Meal Program (MBG) in Pidie Jaya. The findings reveal that fund management is perceived as effective, driven by a clear understanding of objectives, regulatory compliance, and functional internal oversight. Despite administrative challenges such as disbursement delays, program stability is maintained through adaptive internal coordination and field-level discretion. Theoretically, this research reinforces the Street-Level Bureaucracy framework, demonstrating that the adaptive capacity of implementers is crucial for localizing national policies. Practically, it suggests that central authorities must synchronize budget schedules with regional operational cycles to prevent liquidity constraints. These insights provide a foundation for future longitudinal studies on the maturation of new public service administrative systems.

Keywords

Fund Management Effectiveness Free Nutritious Meal Program SPPG Accountability Street-Level Bureaucracy

How to Cite

Nuzula, S., & Zahriatul Aini. (2026). Evaluating the Management Effectiveness of Free Nutritious Meal Program Funding: Program Managers’ Perspectives at SPPG Muko Dayah. Indonesian Journal Economic Review (IJER), 6(2), 442–456. https://doi.org/10.59431/ijer.v6i2.783

References

  • Afiah, N. N., Alfian, A., & Hasan, A. N. (2025). The Utilization OfStandard Costs In Performance-Based Budgeting System In Indonesia Government Institutions. Indonesian Treasury Review, 10(2), 119–133. https://doi.org/10.33105/itrev.v1012.1093
  • Agustini, U. (2025). Efektivitas dan Tantangan Kebijakan Program Makan Bergizi Gratis sebagai Intervensi Pendidikan di Indonesia. Jurnal Kiprah Pendidikan, 4(3), 362–368. https://doi.org/10.33578/kpd.v4i3.p362-368
  • Ariani, F., & Rahim, R. (2021). Kesiapan Sekolah Dalam Implementasi Program Makan Bergizi Gratis Scholl Readiness In Implementasi The Free Nutritious Meal Program. 32(3), 167–186. https://doi.org/: https://doi.org/10.37145/dm1a2z02
  • Ayuni, D. T. (2025). Dilema Pelaksanaan Program Makan Bergizi Gratis Pada Siswa. Jurnal Multidisiplin Ilmu Sosial, 8(8), 1–9.
  • Buttenheim, A., Alderman, H., & Jed Friedman. (2011). Impact Evaluation of School Feeding Programs in Lao PDR (Number January).
  • Chaves, V. M., Rocha, C., Gomes, S. M., Jacob, M. C. M., & Costa, J. B. A. da. (2023). Integrating Family Farming into School Feeding : A Systematic Review of Challenges and Potential Solutions. Sustainability, 15(2863), 1–20. https://doi.org/https://doi.org/10.3390/su15042863
  • Croci, G., Laycock, G., & Chainey, S. (2023). A realistic approach to policy formulation: the adapted EMMIE framework. Policy Studies, 44(4), 433–453. https://doi.org/10.1080/01442872.2022.2077925
  • Dewi, D. S. K. (2019). KEBIJAKAN PUBLIK Proses, Implementasi dan Evaluasi. Samudra Biru, 1–178.
  • Diana, P., L., B. A. H., & Nurabiah. (2023). Peran Sistem Keuangan Desa Dalam Keuangan Desa Di Desa Penujak. Jurnal Aplikasi Akuntansi, 7(2), 298–314. https://doi.org/https://doi.org/10.29303/jaa.v7i2.178
  • Dinanti, M. P., Aini, Z., & Mirnawati. (2025). Tinjauan Pelaksanaan Penyaluran Bantuan Sosial oleh Dinas Sosial Aceh Review of the Implementation of Social Assistance Distribution by the Aceh Social Service. Jurnal Ekobismen, 5(2), 163–172. https://doi.org/10.31235/osf.io/j5mws_v1
  • Dwangu, A. M., & Mahlangu, V. P. (2021). Accountability in the financial management practices of school principals. International Journal of Educational Management, (September). https://doi.org/10.1108/IJEM-06-2021-0243
  • Edianus, Kannapadang, D., Matasik, A. L., & Tadung, Y. lotong. (2024). Analisi Efisiensi Da Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Di SD Negeri 5 Sa’dan Kabupaten Toraja Utara. Edunomika, 8(02), 1–5. https://doi.org/https://doi.org/10.29040/jie.v8i3.14324
  • Fatimah, A. (2021). Pelatihan Optimalisasi Manajemen Penganggaran Dan Pelaporan Keuangan SMP Aisyiyah Boarding School Malang. Jurnal Pengabdian Dan Peningkatan Mutu Masyarakat, Vol, 4(2), 144–156. https://doi.org/10.22219/janayu.v2i2.16075
  • Fauzani, P. (2025). Govt aims to cut stunting to 14% by 2029 with free meals program. Antaranews.
  • Fedchenko, E. A., Gusarova, L. V., Vasyunina, M. L., Lozhechko, A. S., & Lysenko, A. A. (2022). The Mechanism of Budget Management as an Element of Risk Control in Regulatory Authorities. Risks, 10(9), 1–18. https://doi.org/10.3390/risks10090177
  • Hanasi, R. A., Tuna, M. R., Burhan, D. P., Sila, M. O., Ladjulu, A., & Abuba, S. N. (2025). Analisis Efektivitas Program Makan Bergizi Gratis Di Sekolah Dasar Indonesia Tahun 2025. Integrative Perspectives of Social and Science Journal, 9(3), 38022–38028. https://doi.org/DOI: https://doi.org/10.31004/jptam.v9i3.34647
  • Hapsari, N., & Hardiana, N. (2025). The Role of Public Sector Accounting and Internal Supervision in Preventing Budget Fraud: Evidence from Jakarta Food Security, Marine and Agriculture Agency. Journal of Finance and Business Digital, 4(2), 353–380. https://doi.org/10.55927/jfbd.v4i2.193
  • Hidayat, R., B. R, B., & Sion, H. (2025). Implementasi Kebijakan Integrasi Aplikasi Pengelolaan Keuangan Daerah Dalam Meningkatkan Kualitas Layanan Keuangan Di Kabupaten Kotawaringin Barat. Jurnal Publicuho, 8(1), 471–492. https://doi.org/: https://doi.org/10.35817/publicuho.v8i1.686
  • Houtgraaf, G., & Borst, R. T. (2025). Does bureaucracy demotivate public servants? An assessment of psychological mechanisms and the moderating role of age. Public Management Review, 00(00), 1–26. https://doi.org/10.1080/14719037.2025.2504723
  • Hupe, P., & Hill, M. (2007). Street-level bureaucracy and public accountability. Public Administration, 85(2), 279–299. https://doi.org/https://doi.org/10.1111/j.1467-9299.2007.00650.x
  • Husnullail, M., Syahran, R., & M Jambi, J. A. U. I. N. S. T. S. J. (2024). Teknik Pemeriksaan Data Dalam Riset Ilmiah. Genta Mulia, 15(2), 70–78.
  • Isaac, N., Keelson, S. A., & Yiadom, E. B. (2023). The Effect of Multi-Sensory Marketing on Non-Economic Performance of Ghana ’ s Restaurants. Open Acces Library Journal, 10(e9655), 1–31. https://doi.org/10.4236/oalib.1109655
  • Joiner, K., Kramer, T., & Cooper, R. (2015). A practical cost-based approach to determining reimbursement rates: a necessary component of effective payment reform. Innovation and Entrepreneurship in Health, 5905, 9. https://doi.org/10.2147/ieh.s64583
  • Kartika, M. (2019). Public Service and Micro-Small Enterprise Developments in Indonesia. Integrated Journal of Business and Economics, 3(1), 108. https://doi.org/10.33019/ijbe.v3i1.103
  • Kim, G., Kumar, T., Ramalho, R., & Russell, S. (2026). Institutional Capacity for Policy Implementation An Analytical Framework (11297; Number January). https://doi.org/http://documents.worldbank.org/curated/en/099635001072670597
  • Leo. (2022). The Street-Level Bureaucracy Implementation In Public Service In Villages. Journal of Public Administration •, 2(1), 2986–1306. https://doi.org/https://doi.org/10.56282/jpapi.v1i2.286
  • Mandario, R. R. R., & Pratono, A. H. (2023). Street-Level Bureaucracy and Government Transformation. Indonesian Journal of Multidisciplinary Science, 2(8), 2999–3005. https://doi.org/10.55324/ijoms.v2i8.505
  • Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis A Methods Sourcebook (3rd ed.). SAGE Publication, Inc.
  • Murlianti, S., & Mulyani, R. A. (2026). Policies Lost in the Field : A Critical Study of Communication , Resources , and Bureaucratic Structure in the Stunting Program. International Journal of Scientific Research Studies, 03(02), 31–38. https://doi.org/10.58806/ijsrs.2026.v3i2n02
  • Noble, H., & Smith, J. (2015). Issues of validity and reliability in qualitative research. BMJ Journals, 18(2), 34–35. https://doi.org/10.1136/eb-2015-102054
  • Nugroho, T. D., Pratiwi, A. I., Buana, U., & Karawang, P. (2025). Analisis Kinerja Suplpy Chain Management (SCM) Di PT XYZ Karawang. Jurnal Inovasi Manajemen Dan Kewirausahaan, 6(1), 149–159. https://doi.org/https://ejurnals.com/ojs/index.php/jimk Vol
  • Nurarafah, Kamello, T., Yahya, A., Dahlan, & Jarnawi. (2025). Principles of Good Faith in the Reimbursement of Expenses within Oil and Gas Revenue Sharing Agreements in Indonesia. Samarah, 9(1), : 2549 – 3167. https://doi.org/10.22373/sjhk.v9i1.14632
  • Paster, T. (2023). Velfærdsstatens udfordringer, forandringer og konsekvenser – Et festskrift for professor Bent Greve Særnummer: Velfærdsstatens udfordringer, forandringer og konsekvenser Dette. https://doi.org/https://tidsskrift.dk
  • Peeters, Rik, & Campos, Sergio A. (2023). Street-level bureaucracy in weak state institutions: a systematic review of the literature. International Review of Administrative Sciences, 89(4), 977–995. https://doi.org/10.1177/00208523221103196
  • Pentunjuk Teknik Pemilihan Mitra/Yayasaan Dalam Pengelolaan SPPG Pada Program Makan Bergizi Gratis (2024).
  • Rahmadhani, I. F., & Cahyawati, N. E. (2026). Pengaruh Strategi Pengelolaan Keuangan dan Aset terhadap Efektivitas Operasional Badan Penanggulangan Bencana Daerah ( BPBD ) Sulawesi Tengah besar seperti gempa dan tsunami Palu tahun 2018 yang menimbulkan dampak kerusakan masif SDM dalam pengelolaan keu. Jurnal Ekonomi, Akuntansi, Dan Perpajakan, 3(1), 15–26. https://doi.org/https://doi.org/10.61132/jeap.v3i1.2056
  • Rahmah, H. A., Anggraini, A., Nilasari, Y. P., & Salsabilla, E. P. (2025). Analisis Efektivitas Program Makan Bergizi Gratis Di Sekolah Dasar Indonesia Tahun 2025. Integrative Perspectives of Social and Science Journal, 2(2), 2855–2866.
  • Republic of Rwanda. (2023). National School Feeding Programme Financing Strategy.
  • Reynilda, & Renal Mohammad. (2025). Economics and Digital Business Review Evaluation of Public Sector Financial Management and Costing System in Improving Performance Effectiveness. Economics and Digital Business Review, 6(1), 1015–1033. https://doi.org/10.37531/ecotal.v6i1.2236
  • Rozak, A., Izzah, A. N. L., & Chusna, C. A. (2025). Dampak Program Makan Bergizi Gratis Terhadap Konsentrasi Siswa Kelas III Sekolah Dasar. Jurnal Basicedu, 9(5), 1603–1612. https://doi.org/https://doi.org/10.31004/basicedu.v9i5.10744 ISSN
  • Sideropoulos, V., Draper, A., Chereau, B. M., Ang, L., & Dockrell, J. E. (2025). Childhood stunting and cognitive development: a meta-analysis. Journal of Global Health, 15(4), 1–21. https://doi.org/10.7189/jogh.15.04257
  • Sofa, A. R., Marbun, N., Venolika, D., Sembiring, B., & Sebayang, V. F. (2025). The Role of Internal Audit and Risk-Based Audit in Improving Local Government Financial Accountability. EDUCTUM: Journal Research, 4(2), 15–19. https://doi.org/https://doi.org/10.56495/ejr.v4i2.1471
  • Syifa, A., Irmala, S. P., & Azzahra, N. (2025). Kepastian Hukum Dalam Pelayanan Administrasi Publik Digital Kajian Terhadap Layanan Berbasis SPBE. Ethos and Pragmatic Law Review, 1(2), 114–136. https://doi.org/10.69836/ethos.v1i2.61
  • Tummers, L., & Bekkers, V. (2014). Policy Implementation, Street-level Bureaucracy, and the Importance of Discretion. Public Management Review, 16(4), 527–547. https://doi.org/10.1080/14719037.2013.841978
  • Vientiany, D., Oktavia, A. F., Aulia, N., & Indriani, S. (2025). Implementasi Penganggaran Berbasis Kinerja dalam Sektor Publik. Applied Multidisciplinary Science, 1(2), 22–30. https://doi.org/10.64276/ams.v1i2.51
  • Wardani, E. K., & Hasibuan, D. (2024). The Impact of Financial Report Quality and Performance-Based Budget Implementation on the Accountability Performance of Government Agencies with Accounting Control as a Moderator. Financial Report, Budget, and Accountability, 12(4), 471–482. https://doi.org/10.37641/jiakes.v12i4.2684
  • Wibisono, M. I., & Santosa, S. (2026). Implementasi Program Makan Bergizi Gratis dalam Meningkatkan Ketahanan Gizi Pelajar di Indonesia. 4(4), 11973–11981. https://doi.org/DOI: https://doi.org/10.31004/riggs.v4i4.5365
  • Yulisfan. (2023). Efisiensi dan Efektivitas Penggunaan Dana Dalam Menganalisis Laporan Keuangan Publik. Jurnal Pengabdian Masyarakat Disiplin Ilmu, 1(2), 107–112. https://doi.org/10.47709/jpmasdi.v1i2.3174
  • Yusuf, K., Maulana, S. I., & Cahayani, A. E. N. (2024). Evaluating the Economic Impact of Indonesia’s Public Policy Reforms on SMEs in the New Capital City. Cognitionis Civitatis et Politicae, 1(4), 182–194. https://doi.org/https://doi.org/10.70177/politicae.v1i4.1350
  • Zulaika, N., Lestari, D., & Istiqomah, H. (2025). Tantangan Implementasi dan Akuntabilitas Anggaran Program Makanan Bergizi Gratis (MBG) Berdasarkan Instruksi Presiden Nomor 1 Tahun 2025. JPIM: Jurnal Penelitian Ilmiah Multidisipliner, 01(03), 426–435. https://doi.org/https://ojs.ruangpublikasi.com

Author Biographies

  • Sifa Nuzula, Politeknik Kutaraja

    Public Sector Financial Management Study Program, Politeknik Kutaraja, Banda Aceh City, Aceh Province, Indonesia.

  • Zahriatul Aini, Politeknik Kutaraja

    Office Administration Department Study Program, Politeknik Kutaraja, Banda Aceh City, Aceh Province, Indonesia.

License

Copyright (c) 2026 sifa Nuzula, Zahriatul Aini

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal. All articles are distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Under this license, you are free to:

  • Share: Copy and redistribute the material in any medium or format.
  • Adapt: Remix, transform, and build upon the material for any purpose, even commercially.

Attribution Requirements:
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

Copyright and Retention:
Authors retain copyright without restrictions and grant this journal the right of first publication under an open-access model. The journal retains non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

Usage Statistics