Jurnal Jejaring Administrasi Publik
ISSN 2086-3101
Vol. 6 / No. 1 / Published : 2014-09
Order : 8, and page :488 - 495
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Original Article :
Perencanaan anggaran berbasis kinerja dalam upaya meningkatkan capaian kinerja
Author :
- Andrian Siagian*1
- Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik
Abstract :
National development process which takes place today is undergoing a restructuring process of the democratic system. This led governance into sharp spotlight, especially in the aspect of transparency, accountability, efficiency and effectiveness. In this context, the application of the principles of good governance in the management of government was a key demand, because people start critical in monitoring and evaluating public services from government agencies. To ensure that democratic governance, transparent, accountable, efficient and effective thinking required tailored strategic plan, vision, mission, goals, objectives, programs and activities.A budget is an essential tool to connect between the planning and control process. As a means of control, the budget provides a detailed plan for the revenues and expenditures of the government for expenditures made accountable to the public. Budgeting in the public sector is a complex and lengthy process and can not be separated from politicization. The complexity caused by the lack of opportunities that are acceptable to all parties about how the allocation of government resources in an orderly manner. The disagreement is partly due to political problems, the values of different leadership among decisionmaking, as well as the debate about how the budgeting system can satisfy all parties concerned, the current allocation is based on performance targets.
Keyword :
democratic governance, performance , targets,
References :
Jordan, Meagan M and Merl M Hackbart,(1999) Performance Budgeting and Performance Funding The State : A Status Assessment page.68 : Public Budgeting and Finance
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