Open AccessImplementation of Performance-Based Budgeting: A Phenomenological Study on National Land Agency
Author(s) -
Miftah Ruli Hartanto,
Busaini,
Animah
Publication year - 2018
Publication title -
international journal of scientific research and management
Language(s) - English
Resource type - Journals
ISSN - 2321-3418
DOI - 10.18535/ijsrm/v6i2.em06
Subject(s) - agency (philosophy) , documentation , data collection , work (physics) , test (biology) , plan (archaeology) , business , unit (ring theory) , process management , operations management , accounting , computer science , geography , psychology , engineering , sociology , mechanical engineering , paleontology , biology , programming language , social science , mathematics education , archaeology
This study aims to describe the implementation of performance-based budgeting in the Regional Office of the National Land Agency of West Nusa Tenggara Province. This research was conducted by using qualitative research approach. The focus of research in this study is the implementation of performance-based budgeting in terms of budget planning, budget realization, performance evaluation, and reporting. The data used in this study include primary data and secondary data with data collection techniques such as observation, interview, and documentation study. The data in this research is analyzed using qualitative data analysis technique of interactive model from Miles and Huberman. The validity of the data obtained through triangulation test source. The results showed that in general, budget managers in the Regional Office of the National Land Agency of West Nusa Tenggara Province have understood the meaning of Performance Based Budgeting. However, so far they have not implemented Performance Based Budgeting properly because: (a) Unset and established strategic work unit level plan (b) frequent budget revisions due to incompatibility between annual work plans and actual circumstances (c) Control and evaluation system which is still weak (d) in terms of reporting performance only to meet formalities and administration.