INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR
This research is motivated by the phenomenon of paradigm shift of budget system from the traditional to performance-based that started since the enactment of regional autonomy system. This phenomenon occurs along with the demands of good governance that want higher levels of transparency, accountabi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Jember
2018-08-01
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| Series: | Jurnal Akuntansi Universitas Jember |
| Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/8306 |
| _version_ | 1811161888788054016 |
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| author | Ari Susanti Mohamad Suyunus |
| author_facet | Ari Susanti Mohamad Suyunus |
| author_sort | Ari Susanti |
| collection | DOAJ |
| description | This research is motivated by the phenomenon of paradigm shift of budget system from the traditional to performance-based that started since the enactment of regional autonomy system. This phenomenon occurs along with the demands of good governance that want higher levels of transparency, accountability, effectiveness and efficiency of budget management. Institutionalization process according to Burns and Scapens (2000) institutional theory takes place through four stages: encoding, enacting, reproduction and institutionalisation. This research aimsto understand the process of institutionalization of performance-based budgeting in Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur. The method used in this research is qualitative method with exploratory case study approach and data collection was done through interview, observation and documentation.The results showed that the institutional position of Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur was in the reproduction stage. This is because the organization still using the old routine and habit although there have been a legal regulation in the form of guidelines issued since 2006. These conditions that causing some problems in the institutionalization of performance-based budgeting process has not run optimally.
Keywords: Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur,
Institutional Theory, Performance-based Budgeting |
| first_indexed | 2024-04-10T06:22:22Z |
| format | Article |
| id | doaj.art-0e36fa14bb254f11990317912477b8b1 |
| institution | Directory Open Access Journal |
| issn | 1693-2420 2460-0377 |
| language | English |
| last_indexed | 2024-04-10T06:22:22Z |
| publishDate | 2018-08-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Akuntansi Universitas Jember |
| spelling | doaj.art-0e36fa14bb254f11990317912477b8b12023-03-02T03:48:08ZengUniversitas JemberJurnal Akuntansi Universitas Jember1693-24202460-03772018-08-0116111210.19184/jauj.v16i1.83068306INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMURAri Susanti0Mohamad Suyunus1Universitas AirlanggaUniversitas AirlanggaThis research is motivated by the phenomenon of paradigm shift of budget system from the traditional to performance-based that started since the enactment of regional autonomy system. This phenomenon occurs along with the demands of good governance that want higher levels of transparency, accountability, effectiveness and efficiency of budget management. Institutionalization process according to Burns and Scapens (2000) institutional theory takes place through four stages: encoding, enacting, reproduction and institutionalisation. This research aimsto understand the process of institutionalization of performance-based budgeting in Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur. The method used in this research is qualitative method with exploratory case study approach and data collection was done through interview, observation and documentation.The results showed that the institutional position of Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur was in the reproduction stage. This is because the organization still using the old routine and habit although there have been a legal regulation in the form of guidelines issued since 2006. These conditions that causing some problems in the institutionalization of performance-based budgeting process has not run optimally. Keywords: Badan Perencanaan Pembangunan Daerah Provinsi Jawa Timur, Institutional Theory, Performance-based Budgetinghttps://jurnal.unej.ac.id/index.php/JAUJ/article/view/8306 |
| spellingShingle | Ari Susanti Mohamad Suyunus INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR Jurnal Akuntansi Universitas Jember |
| title | INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR |
| title_full | INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR |
| title_fullStr | INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR |
| title_full_unstemmed | INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR |
| title_short | INSTITUSIONALISASI PENGANGGARAN BERBASIS KINERJA DI BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR |
| title_sort | institusionalisasi penganggaran berbasis kinerja di badan perencanaan pembangunan daerah provinsi jawa timur |
| url | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/8306 |
| work_keys_str_mv | AT arisusanti institusionalisasipenganggaranberbasiskinerjadibadanperencanaanpembangunandaerahprovinsijawatimur AT mohamadsuyunus institusionalisasipenganggaranberbasiskinerjadibadanperencanaanpembangunandaerahprovinsijawatimur |