Implementasi Anggaran Berbasis Kinerja Di Lingkungan Pemerintah Kabupaten Sleman = Implementation of Performance-Based Budget in Sleman Regency
ABSTRACT The research was done to know the process of regional budget in Sleman regency by using performance-based budget. It is a case study to know how the process of performance-based budget being implemented that can give suggestion for an effective improvement of implementation. The data collec...
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| Format: | Article |
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[Yogyakarta] : Universitas Gadjah Mada
2006
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| _version_ | 1826032390563168256 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | ABSTRACT
The research was done to know the process of regional budget in Sleman regency by using performance-based budget. It is a case study to know how the process of performance-based budget being implemented that can give suggestion for an effective improvement of implementation. The data collection was done by interviews with key persons, literature study, and survey to respondent that actively involve in implementing of performance-based budget in Sleman Regency. The data analyzed and provided in form of matrix, chart and description that can described and discussed to find the clarity.
The clarifier factors of regional budget compiling cover three aspects: the annual performance plan, budget compiling procedure, and personnel competences. The three aspects have a relationship with implementation of performance-based budget in budget compiling.
The results of this research show that the implementation of performance-based budget in regional budget compiling in Sleman Regency has not well worked. The substance of the budget compiling still used the previous system (incremental budget) because the lack of several aspect to implement the performance-based budget such as annual performance plan, standard services, standard operating procedure, and unit cost of services or products. In other word, the performance-based budget not implemented effectively in Sleman Regency.
Key Words : Annual Performance Plan, Budget Compiling Procedure, Personnel Compeknces. |
| first_indexed | 2024-03-05T23:05:04Z |
| format | Article |
| id | oai:generic.eprints.org:24132 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T18:52:52Z |
| publishDate | 2006 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:241322014-06-18T00:25:46Z https://repository.ugm.ac.id/24132/ Implementasi Anggaran Berbasis Kinerja Di Lingkungan Pemerintah Kabupaten Sleman = Implementation of Performance-Based Budget in Sleman Regency Perpustakaan UGM, i-lib Jurnal i-lib UGM ABSTRACT The research was done to know the process of regional budget in Sleman regency by using performance-based budget. It is a case study to know how the process of performance-based budget being implemented that can give suggestion for an effective improvement of implementation. The data collection was done by interviews with key persons, literature study, and survey to respondent that actively involve in implementing of performance-based budget in Sleman Regency. The data analyzed and provided in form of matrix, chart and description that can described and discussed to find the clarity. The clarifier factors of regional budget compiling cover three aspects: the annual performance plan, budget compiling procedure, and personnel competences. The three aspects have a relationship with implementation of performance-based budget in budget compiling. The results of this research show that the implementation of performance-based budget in regional budget compiling in Sleman Regency has not well worked. The substance of the budget compiling still used the previous system (incremental budget) because the lack of several aspect to implement the performance-based budget such as annual performance plan, standard services, standard operating procedure, and unit cost of services or products. In other word, the performance-based budget not implemented effectively in Sleman Regency. Key Words : Annual Performance Plan, Budget Compiling Procedure, Personnel Compeknces. [Yogyakarta] : Universitas Gadjah Mada 2006 Article NonPeerReviewed Perpustakaan UGM, i-lib (2006) Implementasi Anggaran Berbasis Kinerja Di Lingkungan Pemerintah Kabupaten Sleman = Implementation of Performance-Based Budget in Sleman Regency. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=7102 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib Implementasi Anggaran Berbasis Kinerja Di Lingkungan Pemerintah Kabupaten Sleman = Implementation of Performance-Based Budget in Sleman Regency |
| title | Implementasi Anggaran Berbasis Kinerja Di Lingkungan Pemerintah Kabupaten Sleman = Implementation of Performance-Based Budget in Sleman Regency |
| title_full | Implementasi Anggaran Berbasis Kinerja Di Lingkungan Pemerintah Kabupaten Sleman = Implementation of Performance-Based Budget in Sleman Regency |
| title_fullStr | Implementasi Anggaran Berbasis Kinerja Di Lingkungan Pemerintah Kabupaten Sleman = Implementation of Performance-Based Budget in Sleman Regency |
| title_full_unstemmed | Implementasi Anggaran Berbasis Kinerja Di Lingkungan Pemerintah Kabupaten Sleman = Implementation of Performance-Based Budget in Sleman Regency |
| title_short | Implementasi Anggaran Berbasis Kinerja Di Lingkungan Pemerintah Kabupaten Sleman = Implementation of Performance-Based Budget in Sleman Regency |
| title_sort | implementasi anggaran berbasis kinerja di lingkungan pemerintah kabupaten sleman implementation of performance based budget in sleman regency |
| topic | Jurnal i-lib UGM |
| work_keys_str_mv | AT perpustakaanugmilib implementasianggaranberbasiskinerjadilingkunganpemerintahkabupatenslemanimplementationofperformancebasedbudgetinslemanregency |