Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018
The purpose of this article is to analyze the impact of the implementation of Spending Review using Performance-Based Budgeting (PBB) on the APBD (Regional Budget Revenues and Expenditures) of West Sumatra province the year 2018. This article uses the qualitative method to identify and interpret th...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Yogyakarta
2020-11-01
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| Series: | Journal of Governance and Public Policy |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/GPP/article/view/10077 |
| _version_ | 1797507606186557440 |
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| author | Dyah Mutiarin Aqil Teguh Fathani Sakir Sakir Muhammad Eko Atmojo |
| author_facet | Dyah Mutiarin Aqil Teguh Fathani Sakir Sakir Muhammad Eko Atmojo |
| author_sort | Dyah Mutiarin |
| collection | DOAJ |
| description | The purpose of this article is to analyze the impact of the implementation of Spending Review using Performance-Based Budgeting (PBB) on the APBD (Regional Budget Revenues and Expenditures) of West Sumatra province the year 2018. This article uses the qualitative method to identify and interpret the Spending Review context that needs to be thoroughly identified. The result data were drawing through data codification, data presentation, and the result of data research. This research showed that the condition of the West Sumatra province's regional spending budget for the year 2018 was increasing. However, judging from the indirect expenditures budget of West Sumatra province was declining. Further, on the review of allocation result that has been done against the realization of regional expenditures budget, there were budget savings from the year 2017 – 2018. Then for indicator and performance review through health and education services showed an increased value of human development. Further on, the need deviation analysis showed that within two years of the government budget of West Sumatra province, i.e., the year 2017-2018, it has the rate level of need deviation with the allocation of spending budget 15.56%. |
| first_indexed | 2024-03-10T04:50:49Z |
| format | Article |
| id | doaj.art-e80736464ae14e298f049f7393743707 |
| institution | Directory Open Access Journal |
| issn | 2355-8695 2549-7669 |
| language | English |
| last_indexed | 2024-03-10T04:50:49Z |
| publishDate | 2020-11-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Journal of Governance and Public Policy |
| spelling | doaj.art-e80736464ae14e298f049f73937437072023-11-23T02:38:24ZengUniversitas Muhammadiyah YogyakartaJournal of Governance and Public Policy2355-86952549-76692020-11-017319120210.18196/jgpp.731334566Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018Dyah Mutiarin0Aqil Teguh Fathani1Sakir Sakir2Muhammad Eko Atmojo3Universitas Muhammadiyah YogyakartaMaster Program of Government and Administration, Jusuf Kalla School of Government Universitas Muhammadiyah YogyakartaUniversitas Muhammadiyah YogyakartaUniversitas Muhammadiyah YogyakartaThe purpose of this article is to analyze the impact of the implementation of Spending Review using Performance-Based Budgeting (PBB) on the APBD (Regional Budget Revenues and Expenditures) of West Sumatra province the year 2018. This article uses the qualitative method to identify and interpret the Spending Review context that needs to be thoroughly identified. The result data were drawing through data codification, data presentation, and the result of data research. This research showed that the condition of the West Sumatra province's regional spending budget for the year 2018 was increasing. However, judging from the indirect expenditures budget of West Sumatra province was declining. Further, on the review of allocation result that has been done against the realization of regional expenditures budget, there were budget savings from the year 2017 – 2018. Then for indicator and performance review through health and education services showed an increased value of human development. Further on, the need deviation analysis showed that within two years of the government budget of West Sumatra province, i.e., the year 2017-2018, it has the rate level of need deviation with the allocation of spending budget 15.56%.https://journal.umy.ac.id/index.php/GPP/article/view/10077spending reviewperformance based budgetingannual budget. |
| spellingShingle | Dyah Mutiarin Aqil Teguh Fathani Sakir Sakir Muhammad Eko Atmojo Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018 Journal of Governance and Public Policy spending review performance based budgeting annual budget. |
| title | Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018 |
| title_full | Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018 |
| title_fullStr | Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018 |
| title_full_unstemmed | Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018 |
| title_short | Performance-Based Budgeting Review from Local Government Budget: West Sumatra in 2017-2018 |
| title_sort | performance based budgeting review from local government budget west sumatra in 2017 2018 |
| topic | spending review performance based budgeting annual budget. |
| url | https://journal.umy.ac.id/index.php/GPP/article/view/10077 |
| work_keys_str_mv | AT dyahmutiarin performancebasedbudgetingreviewfromlocalgovernmentbudgetwestsumatrain20172018 AT aqilteguhfathani performancebasedbudgetingreviewfromlocalgovernmentbudgetwestsumatrain20172018 AT sakirsakir performancebasedbudgetingreviewfromlocalgovernmentbudgetwestsumatrain20172018 AT muhammadekoatmojo performancebasedbudgetingreviewfromlocalgovernmentbudgetwestsumatrain20172018 |