PENERAPAN ANGGARAN BERBASIS KINERJA DALAM PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH DI DINAS KESEHATAN KOTA PALEMBANG
Management reform in public sector, especially in financial management, is one of political policy of The Goverment of Indonesia to build good governance. To carry on the policy, the goverment has established The State Financial Act No. 17/2003 which is handling performance-based budgeting system in...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2012
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| author | , BETHA YUDHA N, SSTP , Dr. Wahyudi Kumorotomo, MPP., |
| author_facet | , BETHA YUDHA N, SSTP , Dr. Wahyudi Kumorotomo, MPP., |
| author_sort | , BETHA YUDHA N, SSTP |
| collection | UGM |
| description | Management reform in public sector, especially in financial
management, is one of political policy of The Goverment of Indonesia to build
good governance. To carry on the policy, the goverment has established The State
Financial Act No. 17/2003 which is handling performance-based budgeting
system in public sector. Performance-based budget is an integrated annual
performance plan and annual budget that shows the relationship between program
funding levels and ecpected results. Performance-based budget provide
information that relate on improvement of quality of outputs and outcomes
without denying the information of used of financial resources (inputs).
The research was done to know the process of regional budget in
Dinas Kesehatan Kota Palembang by using performance-based budget. This
research was done by case study yo 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 person,
literature study, dan observation. The data analyzed and provided in form of
matrix, chart and description that can described and discussed to find the clarity.
The clarifier factors or 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 research�s result shows that the implementation of performancebased
budget in regional budget compiling in Dinas Kesehatan Kota Palembang
has not well worked. The subtance of the budget compiling still used the previous
system (incremental budget) because the lack of several aspect to implemen the
performance based-budget such as standart services, standard operating
procedure, and unit cost of services or products. In other word, the performancebased
budget not implemented effectively in Dinas Kesehatan Kota Palembang. |
| first_indexed | 2024-03-13T22:33:06Z |
| format | Thesis |
| id | oai:generic.eprints.org:97522 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:33:06Z |
| publishDate | 2012 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:975222016-03-04T08:45:48Z https://repository.ugm.ac.id/97522/ PENERAPAN ANGGARAN BERBASIS KINERJA DALAM PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH DI DINAS KESEHATAN KOTA PALEMBANG , BETHA YUDHA N, SSTP , Dr. Wahyudi Kumorotomo, MPP., ETD Management reform in public sector, especially in financial management, is one of political policy of The Goverment of Indonesia to build good governance. To carry on the policy, the goverment has established The State Financial Act No. 17/2003 which is handling performance-based budgeting system in public sector. Performance-based budget is an integrated annual performance plan and annual budget that shows the relationship between program funding levels and ecpected results. Performance-based budget provide information that relate on improvement of quality of outputs and outcomes without denying the information of used of financial resources (inputs). The research was done to know the process of regional budget in Dinas Kesehatan Kota Palembang by using performance-based budget. This research was done by case study yo 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 person, literature study, dan observation. The data analyzed and provided in form of matrix, chart and description that can described and discussed to find the clarity. The clarifier factors or 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 research�s result shows that the implementation of performancebased budget in regional budget compiling in Dinas Kesehatan Kota Palembang has not well worked. The subtance of the budget compiling still used the previous system (incremental budget) because the lack of several aspect to implemen the performance based-budget such as standart services, standard operating procedure, and unit cost of services or products. In other word, the performancebased budget not implemented effectively in Dinas Kesehatan Kota Palembang. [Yogyakarta] : Universitas Gadjah Mada 2012 Thesis NonPeerReviewed , BETHA YUDHA N, SSTP and , Dr. Wahyudi Kumorotomo, MPP., (2012) PENERAPAN ANGGARAN BERBASIS KINERJA DALAM PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH DI DINAS KESEHATAN KOTA PALEMBANG. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=54432 |
| spellingShingle | ETD , BETHA YUDHA N, SSTP , Dr. Wahyudi Kumorotomo, MPP., PENERAPAN ANGGARAN BERBASIS KINERJA DALAM PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH DI DINAS KESEHATAN KOTA PALEMBANG |
| title | PENERAPAN ANGGARAN BERBASIS KINERJA DALAM
PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH
DI DINAS KESEHATAN KOTA PALEMBANG |
| title_full | PENERAPAN ANGGARAN BERBASIS KINERJA DALAM
PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH
DI DINAS KESEHATAN KOTA PALEMBANG |
| title_fullStr | PENERAPAN ANGGARAN BERBASIS KINERJA DALAM
PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH
DI DINAS KESEHATAN KOTA PALEMBANG |
| title_full_unstemmed | PENERAPAN ANGGARAN BERBASIS KINERJA DALAM
PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH
DI DINAS KESEHATAN KOTA PALEMBANG |
| title_short | PENERAPAN ANGGARAN BERBASIS KINERJA DALAM
PERENCANAAN DAN PENGENDALIAN KEUANGAN DAERAH
DI DINAS KESEHATAN KOTA PALEMBANG |
| title_sort | penerapan anggaran berbasis kinerja dalam perencanaan dan pengendalian keuangan daerah di dinas kesehatan kota palembang |
| topic | ETD |
| work_keys_str_mv | AT bethayudhansstp penerapananggaranberbasiskinerjadalamperencanaandanpengendaliankeuangandaerahdidinaskesehatankotapalembang AT drwahyudikumorotomompp penerapananggaranberbasiskinerjadalamperencanaandanpengendaliankeuangandaerahdidinaskesehatankotapalembang |