Introduction
Minister of Finance Regulation (PMK) Number 78 of 2025 concerning Guidelines for Calculating Functional Position Needs in the State Finance Sector emphasizes one crucial point: calculating functional position (JF) needs is not simply an administrative exercise involving numbers, but rather a strategic process that integrates workload analysis, five-year needs projections, and organizational policies. This PMK was issued to align JF governance within the Ministry of Finance with the principles of accountability, transparency, and accurate planning.
From historical data to strategic projections
One of the key changes stipulated in PMK 78/2025 is a more data-driven calculation framework: historical workloads are combined with five-year workload projections, compiled annually and aligned with organizational priorities and strategic plans. With this approach, the calculation results become a planning tool that facilitates more rational decisions regarding transfers, promotions, recruitment, and budget allocation. This statement positions JF calculations as a policy instrument, not simply a quantitative output.
Calculation methods: more than just formulas
PMK 78/2025 introduces several calculation approaches, such as Average Work Standards (SKR), time norms, and contribution percentages, which are then operationalized using each agency’s effective working hours. This method allows for adjustments to the characteristics of each functional position and different types of tasks, such as verification, auditing, tax administration, or state cash management. Developing appropriate norms and SKRs requires a thorough job analysis to ensure that personnel requirements accurately reflect the actual workload.
The risk if calculations are viewed only as numbers
Treating the JF calculation as a mere number risks resulting in HR decisions that are unresponsive to operational needs. Real-world impacts include excessive workloads on remaining officials, a decline in the quality of public services, an increased backlog of work, and potential procedural violations due to capacity constraints. The PMK emphasizes that accurate calculations must take into account organizational dynamics, including promotions, transfers, and retirements, so that the five-year needs plan becomes a projection that adapts to change.
Implementation: technical and organizational challenges
The implementation of PMK 78/2025 presents practical challenges. First, the availability and quality of historical data often vary across work units, necessitating standardization of workload recording. Second, developing time norms and SKR requires expert resources (job analysts) and pilot testing before wide-scale implementation. Third, coordination between management levels is crucial because the calculation results impact budget planning, recruitment, and career development policies. Institutions that neglect technical aspects and change mitigation risk facing a mismatch between actual needs and available personnel.
Best practice recommendations
To ensure that JF calculations serve as a strategic instrument, the following practices need to be adopted:
- Standardize workload data collection across units to ensure consistency of analysis.
- Involve job analysis experts and operational representatives in designing SKR and time norms.
- Conduct pilots and validations before establishing the norms permanently.
- Integrate calculation results into HR planning and budgeting so that policies are operational and sustainable.
- Establish a periodic review mechanism (e.g., annually) to adjust projections to field realities.
The role of professional consultants: a bridge between rules and practice
Implementing the provisions of PMK 78/2025 requires technical expertise and field experience to ensure that the calculation output remains more than just numbers on paper. Great Performance Consulting is here as a practical partner to assist government agencies and work units within the state finance sector in:
- design and standardize workload data collection methods;
- compile SKR, time norms, and tested contribution percentage models;
- conduct pilot testing and validation of workload models;
- compile a 5-year JF requirements table according to the PMK Attachment format;
- Capacity building for the HR team to be able to conduct regular reviews and updates.
With experience in human resource planning, workload analysis, and government policy implementation, Great Performance Consulting helps ensure that functional position calculations truly serve as a reliable policy basis, not just administrative figures.
Conclusion
Minister of Finance Regulation No. 78 of 2025 emphasizes that calculating functional position requirements is a strategic process that combines historical data, projections, technical methods, and organizational policies. Its successful implementation depends on the quality of the data, the accuracy of the calculation methods, and the organization’s capacity to translate the figures into responsive HR policies. Therefore, professional support, such as that offered by Great Performance Consulting, can be key to ensuring that the provisions of the Minister of Finance Regulation not only comply with regulations but also drive improved performance and the quality of public services.