REVEAL THE IMPLEMENTATION OF PERFORMANCE-BASED BUDGETING IN GOVERNMENT AGENCIES

Zulkifli Zulkifli, Thatok Asmony, Ahmad Rifa’i

Abstract


Implementation of a performance-based budget implementation at local government agencies viewed from the process of budget planning, budgeting up to the implementation of the budget, is a rich reality that regional development with social interaction and loaded with a variety of personal and group interests. This indicates that the behavioral aspects are very influential in the process of regional development planning and budgeting. It is necessary to do a comprehensive study on the scope of holistic and local government agencies. The object of this study is on the Department of Communication and Information (Dishubkominfo) NTB. This study aims to interpret the manifestation and the presence of a performance-based budget implementation and determine the constraints / obstacles in its implementation on Dishubkominfo NTB. This type of research is a qualitative research approach transcendental phenomenology. The results of this study indicate that Dishubkominfo in concept and rules already understood by their understanding of budget preparation, budget execution, performance measurement and reporting of performance. However, in practice there are obstacles, such as internal factors and external factors. The internal factors are communication and commitment while external factors, namely the politicization of the budget. This research is expected to give contributions to the implementation of performance-based budgeting in Dishubkominfo province, so as to create a quality budgeting effectively, efficiently and economically in accordance with the needs of budget amounts and provisions have been set either from the Central Government and Local Government.

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