Catalog :

Detail Article

Jurnal Jejaring Administrasi Publik

ISSN 2086-3101

Vol. 6 / No. 2 / Published : 2014-07

TOC : 1, and page :511 - 519

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Original Article :

Pelaksanaan anggaran berbasis kinerja di pemerintahan daerah : tantangan dan hambatan

Author :

  1. Taufiqurrahman*1
  1. Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik

Abstract :

With increasing demands to improve transparency, accountability and professionalism in the management of the state budget package the government Act No. 17 of 2003 on State Finances, Act No. 1 of 2004 on the State Treasury and Act No. 15 of 2004 on the Investigation and Management Financial Responsibility of the State has changed drastically in performance-based budgeting system in Local Government.  Many obstacles and constraints in the implementation of performance-based budgeting since carried Act No. 17 of 2013 on Regional Finance, various factors are found in the area is not all Agency / Department / Office that provides services to formulate and develop the Minimum Service Standards (MSS) which can be used as the basis of a minimum outcome targets.  

Keyword :

performance-based budgeting, accountability, minimum service standards,

References :

  1. Allen, R, (1999). New Public Management:” Pitfalls for Centrals and Eastern Euorope. vol.1 no.4 : Public Management Forum
  2. Bram Scheers, Miekatrien Sterck and Geert Bouckaert, (2005). Lessons from Australian and British Reform in Results. vol.5 no.2 : Oriented Financial Management
  3. Christopher Pollitt, (2003). Public Management Reform: Reliable Knowledge and Interantional Experience. vo.3 no.3 : OECD Journal on Budgeting
  4. David Webber, (2004). Managging the Publuc Money: From Output to Outcomes-and Beyond. vol.4 no.2 : OECD Journal on Budgeting


Archive Article

Cover Media Content

Volume : 6 / No. : 2 / Pub. : 2014-02
  1. Pelaksanaan anggaran berbasis kinerja di pemerintahan daerah : tantangan dan hambatan
  2. Penerapan dan implementasi anggaran berbasis kinerja
  3. Pelaksanaan anggaran berbasis kinerja di jawa timur
  4. Peningkatan kapasitas sdm dan budaya organisasi dalam implementasi abk di indonesia
  5. Pendekatan dalam proses perencanaan dan penyusunan abk
  6. Pendekatan perencanaan strategis dalam penyusunan abk
  7. Analisis dampak defisit anggaran terhadap ekonomi makro di indonesia