Performance Budgeting: Suatu Alternatif Pencapaian Good Governance
<p><em>We hope that District Autonomy implementation does not move the Corruption, Collusion & Nepotism (KKN) from central government to the central of district. If it is happened, it will make the only part of center district people wealth. To avoid this matter, the district gov...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2016-02-01
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| Series: | Journal of Accounting and Investment |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/ai/article/view/1042 |
| _version_ | 1818962224920657920 |
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| author | Suryo Pratolo Muchamad Imam Bintoro |
| author_facet | Suryo Pratolo Muchamad Imam Bintoro |
| author_sort | Suryo Pratolo |
| collection | DOAJ |
| description | <p><em>We hope that District Autonomy implementation does not move the Corruption, Collusion & Nepotism (KKN) from central government to the central of district. If it is happened, it will make the only part of center district people wealth. To avoid this matter, the district government must manage it financial efectively. One of the district financial management object is district expenditure using the budget mechanism. There are many method in budgeting system. They are line item budgeting and Performance one. Recently, Indonesian characteristic budgeting system is like the line item budgeting that have so many weakness (Baswir, 1999).</em><em> </em><em>This article discus about the line item and performance budgeting characteristic. The second characteristic is more advantages than the first relatively. So in this article, the researchers try to promote the district expenditure concept base on performance budgeting.</em><em> </em><em>The aim of this article is giving the description about how the performance budgeting support district expenditure management in achieving good governance, so the Indonesian district autonomy can be implemented successfully.</em><em></em></p> |
| first_indexed | 2024-12-20T12:25:56Z |
| format | Article |
| id | doaj.art-550f50a4397d46ea82864d8dab8a8163 |
| institution | Directory Open Access Journal |
| issn | 2622-3899 2622-6413 |
| language | English |
| last_indexed | 2024-12-20T12:25:56Z |
| publishDate | 2016-02-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Accounting and Investment |
| spelling | doaj.art-550f50a4397d46ea82864d8dab8a81632022-12-21T19:40:53ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132016-02-0142117132877Performance Budgeting: Suatu Alternatif Pencapaian Good GovernanceSuryo Pratolo0Muchamad Imam Bintoro1Universitas Muhammadiyah YogyakartaUniversitas Muhammadiyah Yogyakarta<p><em>We hope that District Autonomy implementation does not move the Corruption, Collusion & Nepotism (KKN) from central government to the central of district. If it is happened, it will make the only part of center district people wealth. To avoid this matter, the district government must manage it financial efectively. One of the district financial management object is district expenditure using the budget mechanism. There are many method in budgeting system. They are line item budgeting and Performance one. Recently, Indonesian characteristic budgeting system is like the line item budgeting that have so many weakness (Baswir, 1999).</em><em> </em><em>This article discus about the line item and performance budgeting characteristic. The second characteristic is more advantages than the first relatively. So in this article, the researchers try to promote the district expenditure concept base on performance budgeting.</em><em> </em><em>The aim of this article is giving the description about how the performance budgeting support district expenditure management in achieving good governance, so the Indonesian district autonomy can be implemented successfully.</em><em></em></p>https://journal.umy.ac.id/index.php/ai/article/view/1042district autonomycorruptioncollusionnepotism (kkn)performance budgeting systemgood governance |
| spellingShingle | Suryo Pratolo Muchamad Imam Bintoro Performance Budgeting: Suatu Alternatif Pencapaian Good Governance Journal of Accounting and Investment district autonomy corruption collusion nepotism (kkn) performance budgeting system good governance |
| title | Performance Budgeting: Suatu Alternatif Pencapaian Good Governance |
| title_full | Performance Budgeting: Suatu Alternatif Pencapaian Good Governance |
| title_fullStr | Performance Budgeting: Suatu Alternatif Pencapaian Good Governance |
| title_full_unstemmed | Performance Budgeting: Suatu Alternatif Pencapaian Good Governance |
| title_short | Performance Budgeting: Suatu Alternatif Pencapaian Good Governance |
| title_sort | performance budgeting suatu alternatif pencapaian good governance |
| topic | district autonomy corruption collusion nepotism (kkn) performance budgeting system good governance |
| url | https://journal.umy.ac.id/index.php/ai/article/view/1042 |
| work_keys_str_mv | AT suryopratolo performancebudgetingsuatualternatifpencapaiangoodgovernance AT muchamadimambintoro performancebudgetingsuatualternatifpencapaiangoodgovernance |