2021
DOI: 10.33105/jmp.v2i1.368
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Memaknai Kembali Penganggaran Berbasis Kinerja Berdasarkan Studi Implementasi Penganggaran Sektor Publik

Abstract: Budgeting practices that tend to add administrative work, are less flexible, and less accommodating are still challenges for the public sector.  This study aims to review the meaning of performance-based budgeting in public sector based on a study of budgeting implementation at the Palangkaraya State Assets and Auction Services Office (KPKNL). The study was conducted qualitatively using an exploratory approach which was sharpened through observation, interviews, and theoretical analysis. The study resul… Show more

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Cited by 6 publications
(6 citation statements)
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“…Budgeting as a coordination tool is a system where the budgeting process is implemented as the key to achieving good coordination between government institutions (Biswan & Grafitanti, 2021) [15]. This system controls the budget by coordinating with various agencies and establishing and comparing it with actual results.…”
Section: Coordination Toolsmentioning
confidence: 99%
“…Budgeting as a coordination tool is a system where the budgeting process is implemented as the key to achieving good coordination between government institutions (Biswan & Grafitanti, 2021) [15]. This system controls the budget by coordinating with various agencies and establishing and comparing it with actual results.…”
Section: Coordination Toolsmentioning
confidence: 99%
“…Beberapa penelitian sebelumnya telah melihat ke dalam subjek ini, namun jumlahnya masih terbatas. Menurut Biswan & Grafitanti (2020), terdapat kelemahan pada pola pikir bahwa anggaran harus terus meningkat dari tahun ke tahun, serta perilaku yang beranggapan bahwa jika tidak ada anggaran maka instansi pemerintah tidak akan melakukan kegiatan tertentu. Dipayana et al (2017) meneliti permasalahan yang muncul dalam penganggaran berbasis kinerja, seperti perbedaan dokumen perencanaan dan penganggaran, pelaporan kinerja yang kurang baik, sumber daya manusia yang perlu diperkuat, dan sistem terintegrasi yang masih belum optimal.…”
Section: Pendahuluanunclassified
“…Robust planning cannot be achieved without budget support, because funding is a fundamental instrument for achieving a country's goals (Wasono & Maulana, 2018). Based on Government Regulation (PP) number 21 of 2004 concerning Preparation of Work Plans and Budgets of State Ministries/Agencies) commits to government that budgeting need to conducted by Performance based budgeting approach (Biswan & Grafitanti, 2021). Meanwhile, Research conducted by Samsir et.…”
Section: Introductionmentioning
confidence: 99%