Kajian Implementasi Penganggaran Berbasis Kinerja (Studi Kasus Pada Kanwil Direktorat Jenderal Perbendaharaan Provinsi Jawa Timur)

• Main Authors: , Yenie Purnomoratih, , Dr. Agus Heruanto Hadna, M.Si.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2013
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/119384/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=59382
• Institution: Universitas Gadjah Mada

Implementation of performance-based budgeting in Indonesia at this time (2010 until 2014) at the stage of consolidation (Bappenas, 2010). In this stage, it has obtained many achievements, including the form of restructuring activities that reflect program objectives by transforming inputs into outputs based activities. It means that the budget has been oriented towards the output to the user community. However, the public spotlight on the government still continues for the accountability of public funds because government spending increase without known exactly how efficient the activities carried out previously. To that end, this research aims to analyze the implementation of performance-based budgeting process, and the factors that influence the implementation process at Kanwil DJPB Provinsi Jawa Timur. By using descriptive qualitative research method, it is known that the implementation of performance-based budgeting has been positive influence for Kanwil DJPB Provinsi Jawa Timur, especially in the public service. However, the performance-based budgeting is not fully and consistently implemented. The indications are: 1) targets were set lower than previous performance, meanwhile the budget has increased