UNIVERSITAS AIRLANGGA



Detail Article

Jurnal Jejaring Administrasi Publik

ISSN 2086-3101

Vol. 6 / No. 2 / Published : 2014-07

Order : 5, and page :563 - 574

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Original Article :

Pendekatan dalam proses perencanaan dan penyusunan abk

Author :

  1. Rendi Sugianto*1
  1. Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik

Abstract :

Indonesia is a developing country with the bureaucratic reforms that contribute to the changes and provide good governance. Bureaucratic reform participated donate a lot of progress for the creation of government that is transparent, accountable and open public access. Bureaucratic reforms also brought a paradigm shift from penyusuna budget budgeting traditional, be performance-based budgeting. There are several stages in the process of the performance-based budgeting Preparation In the preparation phase were performed to assess spending budgets on the basis of the estimated revenue available. Ratification is the second stage which is the stage that involves difficult political process. The third stage, the implementation stage is the stage of implementation of the budget, the most important thing to note is the system of management control and accounting systems are adequate and reliable. Fourth, is the stage of Reporting and Evaluation. This stage is related to the accountability aspect. If the implementation phase has been supported by the accounting system and good management control system, it is expected that reporting and evaluation phase will not encounter many problems.  

Keyword :

bureaucratic reform, performance based budget, budget penyusunanan process,


References :

Eko Budi Sulistio,(2010) Proses Penyusunan Anggaran Berbasis Kinerja (Studi pada Pemerintah Kabupaten Way Kanan Vol.1, No.1 : Jurnal Ilmiah Administrasi Publik dan Pembangunan

Wiwik Andriani Ermataty Hatta,(2012) Analisis Penerapan Anggaran Berbasis Kinerja Pada Pemerintah Pusat (Studi pada Politeknik Negeri Padang) Vol.7 No.2 Hal.24-35 : Jurnal Akuntansi & Manajemen





Archive Article

Cover Media Content

Volume : 6 / No. : 2 / Pub. : 2014-07
  1. Pelaksanaan Anggaran Berbasis Kinerja Di Pemerintahan Daerah : Tantangan Dan Hambatan
  2. Penerapan Dan Implementasi Anggaran Berbasis Kinerja
  3. Pelaksanaan Anggaran Berbasis Kinerja Di Jawa Timur
  4. Peningkatan Kapasitas Sdm Dan Budaya Organisasi Dalam Implementasi Abk Di Indonesia
  5. Pendekatan Dalam Proses Perencanaan Dan Penyusunan Abk
  6. Pendekatan Perencanaan Strategis Dalam Penyusunan Abk
  7. Analisis Dampak Defisit Anggaran Terhadap Ekonomi Makro Di Indonesia

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