Image of Analisis penyusunan anggaran berbasis kinerja Dinas Pendidikan, Pemuda, dan Olahraga Pemerintah Kabupaten Klungkung tahun anggaran 2011

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Analisis penyusunan anggaran berbasis kinerja Dinas Pendidikan, Pemuda, dan Olahraga Pemerintah Kabupaten Klungkung tahun anggaran 2011

This thesis analyzes how the Local Government of Klungkung Regency arranges APBD Fiscal Year 2011 based on the view of the consistency of planning policy up to budgeting process. The analysis is performed by looking at the compatibility of the budgeting mechanism and the planning schedule in which the regulation is based on Permendagri No. 13 Tahun 2006. Moreover, the consistency analysis is performed by looking at priorities listed in RPJMD, RKPD, and also considering the programs and activities in Renja SKPD, RKA SKPD, until it is officially set as APBD. This thesis also analyzes the performance indicators which are used in the programs and activities on sample SKPD. The research result is showed that the Local Government of Klungkung Regency had followed the budgeting mechanism, but the budgeting schedule was delayed, compared to Permendagri No. 13 Tahun 2006. In addition, the results are showed that there was inconsistency between the priorities listed at RPJMD and RKPD. The absence of a strict budget cap when drafting Renja SKPD makes the proposed activities are revised when entering the RKA SKPD stage. Based on the research conducted, the performance indicators which are used by the sample SKPD need a correction in order to make it more compatible to determine government performance.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8243PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Budgeting
Performance
Performance based budgeting
Performance indicators
Klungkung. Kabupaten
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 153 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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