ANALISIS IMPLEMENTASI ANGGARAN BERBASIS KINERJA PADA PEMERINTAH DAERAH (Studi Deskriptif Pada Dinas DPKKD Kabupaten Aceh Selatan)
Abstract: The purpose of this
research is to examine the implementation of performance-based budgeting in the
DPKKD department South Aceh District. Is the application appropriate according
to Permendagri No. 13 2006. The collection of data and information needed in
the study is conducted by field research. The data used is primary data
obtained directly by interview, and secondary data through documentation
The results showed that the application of performance-based budgeting in
the DPKKD department South Aceh had been going well as mandated by Permendagri
No. 13 2006. However, in the implementation of its activities there are still
some obstacles, such as the budget that has been planned can not be applied
optimally, therefore this effects on the assessment of performance. The quality
of human resources is not optimal enough, though it has already been
represented and also low responsibilities of personnel departments to complete
a task that becomes the main tasks and function.
Penulis: Reza Nanda, Darwanis
Kode Jurnal: jpakuntansidd160682
