Jurnal Jejaring Administrasi Publik
ISSN 2086-3101
Vol. 6 / No. 2 / Published : 2014-07
Order : 1, and page :511 - 519
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Original Article :
Pelaksanaan anggaran berbasis kinerja di pemerintahan daerah : tantangan dan hambatan
Author :
- Taufiqurrahman*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 :
Allen, R,(1999) New Public Management:” Pitfalls for Centrals and Eastern Euorope vol.1 no.4 : Public Management Forum
Bram Scheers, Miekatrien Sterck and Geert Bouckaert,(2005) Lessons from Australian and British Reform in Results vol.5 no.2 : Oriented Financial Management
Christopher Pollitt,(2003) Public Management Reform: Reliable Knowledge and Interantional Experience vo.3 no.3 : OECD Journal on Budgeting
David Webber,(2004) Managging the Publuc Money: From Output to Outcomes-and Beyond vol.4 no.2 : OECD Journal on Budgeting
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