Jurnal Jejaring Administrasi Publik
ISSN 2086-3101
Vol. 5 / No. 2 / Published : 2013-09
Order : 7, and page :370 - 376
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Original Article :
Analisis berbasis keuangan sebagai bentuk kebijakan desentralisasi fiskal
Author :
- Nuri Prihandoko*1
- Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik
Abstract :
Fiscal decentralization is one form of budget policy reform. Through fiscal decentralization of local government is expected tobe able to see the needs of the area correctly and use all forms of innovation in achieving both the effectiveness and efficiency ofbudget revenue and expenditure in the sector. Budgeting system which has been implemented in Indonesia, which is rigid, hierarchicaland traditionally it is considered incompatible with developments in Indonesia, especially after the implementation ofregional autonomy and fiscal decentralization.Seeing the conditions in local and central government and supported by the rules then prevailing yanjg should budgeting systemin Indonesia are still traditional replaced with budgeting system that is able to respond to those changes. In its place is the StateBudget Based Job Performance or the more commonly used term is Performance Based Budgeting. The process of drafting andtargets to be achieved from performance-based budgeting system illustrates the opportunities for the region to develop the visionand mission and realize the desires and expectations of the public in accordance with the potential of the region concerned
Keyword :
fiscal decentralization, performance based budgeting,
References :
Schick, A.,(2004) Twenty Five Years of Budgeting Reform Vol 4 No. 1 Th 2004 : OECD Journal on Budgeting
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Volume : 5 / No. : 2 / Pub. : 2013-09 |
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