EVALUASI PENERAPAN ANGGARAN BERBASIS KINERJA DI PEMERINTAH KOTA BANDUNG (Studi Survei Pada Dinas SKPD Pemerintah Kota Bandung)
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Date
2014
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Publisher
Universitas Widyatama
Abstract
UU No. 17 Tahun 2003 defines performance-based budgeting is a budgeting approach that is based on job performance or achievements to be achieved . Government agencies must comply with the elements of performance budgeting can be well understood by all parties concerned , including performance measurement , reward and punishment , contract performance , external and internal controls , as well as the accountability of management to be implemented according to the purpose of the performance ( IRB , 2008). The public sector is often considered as a hotbed of inefficiency , waste , resource leaks and institution funds are always lose . New demands emerged that public sector organizations of the value of money in the course of their activities ( Mardiasmo , 2002) . This study aims to determine the application of performance-based budgeting in the City of London . The population in this study was 17 Agency on education in the environment of Bandung City Government . The method used is descriptive method . The program used to analyze the data using SPSS Ver 19.00 . Based on the results of the study showed that the application of performance-based budgeting in the Department of Government on education Bandung has been going well .
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Keywords
Anggaran Berbasis Kinerja, Performance-Based Budgeting