UNIVERSITAS AIRLANGGA



Detail Article

Jurnal Jejaring Administrasi Publik

ISSN 2086-3101

Vol. 5 / No. 2 / Published : 2013-09

Order : 6, and page :356 - 369

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Original Article :

Studi penganggaran berbasis kinerja pada pemerintah provinsi jawa timur, jawa barat dan dki jakarta

Author :

  1. Ratna Puspitasari*1
  1. Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik

Abstract :

Public sector budgeting systems evolve and change according to the dynamics of public sector management andclaims that arise in the community, in various parts of the world, especially in Indonesia. In line with theshifting paradigm of public sector management from the traditional model of public administration (traditionalmodels of public administration) to the new public management approach, then develops a budgetingapproach that leads to the Performance-Based Budgeting (ABK) or Performance Budgeting (PB).Basing analyisis results mainly take from diverse literature, it can be concluded that the practice of budgetingare still many symptoms using traditional approaches among others, the inclusion of performance indicators(input, output and outcome), which is not apparent size and standard biayannya. Besides, the budget is stillbased on the previous year's budget, not based on the achievement of performance indicators to be achieved.Some obstacles and bottlenecks in performance-based budgeting, among others, the absorption of a low budget,the fear of government officials against bureaucratic compliance Furthermore the lack of stability of the budgetdiscussions between the executive and legislative issues add to the list.

Keyword :

performance-based budgeting, provincial government,


References :

Hou, Yilin,(2010) The Performance of Performance-Based Budgeting in Boom and Bust Years: An Analytical Frame work and Survey of States April 9-13, 2010 : the Annual Conference of the American Society for Public Administration (ASPA) San Jose, CA

Hughes, Owen E,(1998) Public Management and Administration: An Introduction 1998 : Macmillan

Robinson, Marc and D. Last,(2009) A Basic Model of Performance-Based Budgeting. Technical Notes and Manuals 2009 : International Monetary Fund

Robinson, Marc and J. Brumby,(2005) Does Performance-Based Budgeting Work? An Analytical Review of the Empirical Literature IMF Working Paper 05/210. : International Monetary Fund

Young, Richard D,(2003) Performance-Based Budget Systems. Public Policy and Practice 2003 : Institude for Public Service and Policy Research





Archive Article

Cover Media Content

Volume : 5 / No. : 2 / Pub. : 2013-09
  1. Studi Deskriptif Tentang Pengembangan Model Formulasi Kebijakan Penetapan Upah Minimum Kabupaten Jombang
  2. Pengaruh Partispasi Masyarakat Terhadap Akuntabilitas Perencanaan Pembangunan Daerah Di Kabupaten Jombang
  3. Implementasi Kebijakan Pelayanan Imb Di Badan Penanaman Modal Dan Perizinan Kabupaten Lamongan Perspektif Strategi Pelanggan
  4. Posisi Tawar Pedagang Dalam Revitalisasi Pasar Dinoyo Kota Malang
  5. Konstruksi Kebijakan Pengelolaan Sumberdaya Hutan Multistakeholder Di Kabupaten Jombang
  6. Studi Penganggaran Berbasis Kinerja Pada Pemerintah Provinsi Jawa Timur, Jawa Barat Dan Dki Jakarta
  7. Analisis Berbasis Keuangan Sebagai Bentuk Kebijakan Desentralisasi Fiskal
  8. Pengelolaan Sistem Keuangan Daerah Dengan Sistem Anggaran Berbasis Kinerja.
  9. Efektivitas Implementasi Kebijakan Badan Pengatur Hilir Minyak Dan Gas Bumi (bph Migas) Dalam Menjamin Ketersediaan Bahan Bakar Minyak Bersubsidi Di Kota Samarinda

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