Analisis Standard Operational Procedure Penyusunan Anggaran Berbasis Kinerja Pada Instansi Pemerintahan (Studi Kasus Sekretariat Badan Pendidikan Dan Pelatihan Keuangan)

Emidiati, Riska (2012) Analisis Standard Operational Procedure Penyusunan Anggaran Berbasis Kinerja Pada Instansi Pemerintahan (Studi Kasus Sekretariat Badan Pendidikan Dan Pelatihan Keuangan). S1 thesis, STIE Indonesia Banking School.

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Abstract

Performance-based budgeting with attention to linkages between funding the expected outputs and outcomes including efficiency in achieving outcomes and outputs, so that the principles of transparency, efficiency, effectiveness and accountability can be achieved. Researcher choose BPPK as an object of study because the it is obliged to provide the best possible services in education, training and development to the staff of the Ministry of Finance. This study aims to determine the Standard Operational Procedure of implementing performance-based budgeting which done by the Secretariat of BPPK in accordance to regulations of the Minister of Finance. In this research, qualitative analytical descriptive method is used, collecting data based on the fact that there is then analyzed and interpreted through facts obtained so that it can be made a conclusion and suggestion by comparing that data with existing standards. Based on the results of research, by the author on the BPPKand the discussion which refers to the rules set of the Minister of Finance, the researchers concluded that: 1.BPPKhas implemented a reform of planning and performance-based budgeting. 2.BPPK hasn’t implemented based budgeting process in accordance with PMK No.104/PMK.02/2010. Keywords : Performance based-budgeting, Performance, Peraturan Menteri Keuangan.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Ms Dyta Medina
Date Deposited: 15 Oct 2020 09:20
Last Modified: 27 Jun 2024 07:53
URI: http://repository.ibs.ac.id/id/eprint/1532

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