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MAKING PERFORMANCE-BASED BUDGETING WORKS IN SOME LOCAL GOVERNMENTS OF INDONESIA

After the political reform in 1998, Government of Indonesia have implemented performance-based budgeting. This schema requires the existence of strategic plan and its clear indicators of each program. This paper try to investigate the implementation of performance based budgeting in some local gover...

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Main Author: Dyah Mutiarin, Achmad Nurmandi
Format: Laporan Penelitian
Language: Bahasa Inggris
Published: International Public Organization Association 2013
Subjects:
Performance, Public budget, Performance
based budgeting, Performance Indicator.
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=64284
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id oai:lib.umy.ac.id:64284
recordtype oai_dc
spelling oai:lib.umy.ac.id:642842021-06-16T13:08:06ZMAKING PERFORMANCE-BASED BUDGETING WORKS IN SOME LOCAL GOVERNMENTS OF INDONESIADyah Mutiarin, Achmad NurmandiPerformance, Public budget, Performancebased budgeting, Performance Indicator.After the political reform in 1998, Government of Indonesia have implemented performance-based budgeting. This schema requires the existence of strategic plan and its clear indicators of each program. This paper try to investigate the implementation of performance based budgeting in some local governments. Performance indicators used are input, output, outcome, benefit and impact. Comparative study of local government of Indonesia pointed out that implementation of a performance-based budgeting facing constraints both internal and external factor, namely the limitation of funds, limited human resources, weak support of legislative institutions and the limitations performance data. From the results of this study the author can recommend that theoretically the implementation performance management in government organization of developing countries requiring internal support organizations and political support from the local council. Practically, although Indonesia already has a complete performance-based budget regulation, but local implementation of budget policy on the ground are facing locally factor constraints.International Public Organization Association2013Laporan Penelitian-Bahasa Inggrishttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=64284
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Inggris
topic Performance, Public budget, Performance
based budgeting, Performance Indicator.
spellingShingle Performance, Public budget, Performance
based budgeting, Performance Indicator.
Dyah Mutiarin, Achmad Nurmandi
MAKING PERFORMANCE-BASED BUDGETING WORKS IN SOME LOCAL GOVERNMENTS OF INDONESIA
description After the political reform in 1998, Government of Indonesia have implemented performance-based budgeting. This schema requires the existence of strategic plan and its clear indicators of each program. This paper try to investigate the implementation of performance based budgeting in some local governments. Performance indicators used are input, output, outcome, benefit and impact. Comparative study of local government of Indonesia pointed out that implementation of a performance-based budgeting facing constraints both internal and external factor, namely the limitation of funds, limited human resources, weak support of legislative institutions and the limitations performance data. From the results of this study the author can recommend that theoretically the implementation performance management in government organization of developing countries requiring internal support organizations and political support from the local council. Practically, although Indonesia already has a complete performance-based budget regulation, but local implementation of budget policy on the ground are facing locally factor constraints.
format Laporan Penelitian
author Dyah Mutiarin, Achmad Nurmandi
author_sort Dyah Mutiarin, Achmad Nurmandi
title MAKING PERFORMANCE-BASED BUDGETING WORKS IN SOME LOCAL GOVERNMENTS OF INDONESIA
title_short MAKING PERFORMANCE-BASED BUDGETING WORKS IN SOME LOCAL GOVERNMENTS OF INDONESIA
title_full MAKING PERFORMANCE-BASED BUDGETING WORKS IN SOME LOCAL GOVERNMENTS OF INDONESIA
title_fullStr MAKING PERFORMANCE-BASED BUDGETING WORKS IN SOME LOCAL GOVERNMENTS OF INDONESIA
title_full_unstemmed MAKING PERFORMANCE-BASED BUDGETING WORKS IN SOME LOCAL GOVERNMENTS OF INDONESIA
title_sort making performance-based budgeting works in some local governments of indonesia
publisher International Public Organization Association
publishDate 2013
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=64284
isbn -
_version_ 1702751129920602112
score 14.79448

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