Jurnal Jejaring Administrasi Publik
ISSN 2086-3101
Vol. 6 / No. 2 / Published : 2014-07
Order : 6, and page :575 - 587
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Original Article :
Pendekatan perencanaan strategis dalam penyusunan abk
Author :
- Qommariyah*1
- Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik
Abstract :
Performance-based budgeting is a performance-based budgeting system (Performance Based Budgeting) is a system that is currently growing rapidly and is widely used by developed countries in the world as a replacement for the old budgeting system that the Line Item Budgeting system. Performance-based budgeting aims to improve the efficiency and effectiveness of public expenditure by linking the funding of public sector organizations with the results achieved with the use of performance information in a systematic way. Performance budgets use a mission statement, goals and objectives to explain why the money spent. Determination of the mission, goals and objectives is a way to allocate resources to achieve specific objectives based on program goals and measurable results. Performance budgeting is distinguished from traditional approaches as it focuses on the results of the expenditure made, rather than the amount of money spent.
Keyword :
performance base budgeting, strategic planning, public sector organization,
References :
Yi Lu, Katherine Willoughby and Sarah Arnett,(2011) Performance Budgeting in the American States: What's Law got to do with it? vol.43 page.79 : State and Local Government Review
Archive Article
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 Volume : 6 / No. : 2 / Pub. : 2014-07 |
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