Analisis Penerapan Anggaran Berbasis Kinerja Pada Pemerintah Pusat (Studi pada Politeknik Negeri Padang)

Abstract: The implementation of budget based on performance is a demand in Law no. 17 in 2003. With the Law, it is expected to be a change from an input budgetting to a performance budgetting. A regulation of the finance minister states that in applying the performance budgetting, there are 8 (eight) stages that must be passed. Of research by the author in particular the central government of Padang State Polytechnic, from all of the indicators, there are stages that carried less than maximum. It is because of several factors influencing, budgetting has not been based on priorities, the shortage of funds and unavailability of clear performance indicators for each activity.
Keyword: Performance budgetting, PNP, Law of 17 th 2003
Penulis: Wiwik Andriani, Ermataty Hatta
Kode Jurnal: jpmanajemendd120272
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