Jurnal Jejaring Administrasi Publik
ISSN 2086-3101
Vol. 5 / No. 2 / Published : 2013-09
Order : 6, and page :356 - 369
Related with : Scholar Yahoo! Bing
Original Article :
Studi penganggaran berbasis kinerja pada pemerintah provinsi jawa timur, jawa barat dan dki jakarta
Author :
- Ratna Puspitasari*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 |
|
