Open AccessANALISIS PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (APBD) BERBASIS KINERJA DI SKPD PROVINSI BENGKULU
Author(s) -
Yetti Afrida Indra
Publication year - 2019
Publication title -
jurnal baabu al-ilmi/jurnal baabu al-ilmi
Language(s) - English
Resource type - Journals
eISSN - 2654-332X
pISSN - 2527-4163
DOI - 10.29300/ba.v3i2.1539
Subject(s) - sanctions , business , operations management , agency (philosophy) , participatory budgeting , affect (linguistics) , accounting , business administration , psychology , economics , political science , philosophy , communication , epistemology , law , politics , democracy
This study aims to examine empirically and analyze whether the performance-based Bengkulu Provincial SKPD budgeting is analyzed from the commitment factors of all organizational components, improving the administration system, sufficient resources, clear rewards and firm penalties / sanctions. This study uses questionnaires in data collection. The sampling method in this study was people who were directly involved in budgeting in the agency / work unit within the Bengkulu provincial governmentThe results of the first hypothesis study show that the performance-based budgeting has a significant effect on commitment. This identifies that high commitment will affect the success of performance-based budgeting. The second hypothesis shows that performance-based budgeting has a significant effect on the administration system. The results of the third hypothesis study show that performance-based budgeting does not affect resources. The results of the fourth hypothesis study that performance-based budgeting has no significant effect on rewards. For the fifth hypothesis shows that performance-based budgeting has a significant effect on sanctions