EFEKTIVITAS SISTEM INFORMASI PENGANGGARAN TERHADAP PENCAPAIAN KINERJA
Abstract: The purpose of this
study is to identify effectiveness implementation of performance-based
budgeting system and performance achievements. The concept of budgeting is
based on the logic models that find the relationship between inputs, processes,
outputs and outcomes also customer oriented (external perspective). This study
uses literature study and compare with other studied. From this studied, the
results then compared with the provisions and the purpose of performance
achievement. The result shows that the performance-based budgeting system can
applied and support in achieving the vision and mission as well as the effect
on performance. But the performance measurement only on budget absorption.
Moreover there are inconsistencies when use performance indicators.
Penulis: Teguh Trisugiarto
Kode Jurnal: jpakuntansidd160737
