Open AccessImplementation of New Public Management Concept in Budget Preparation in Indonesia
Author(s) -
Yuwin Ali,
Haliah Haliah
Publication year - 2021
Publication title -
international journal of social science research and review
Language(s) - English
Resource type - Journals
ISSN - 2700-2497
DOI - 10.47814/ijssrr.v4i3.95
Subject(s) - public management , government (linguistics) , performance management , process management , new public management , business , government budget , computer science , public sector , management science , public administration , economics , political science , public finance , marketing , philosophy , linguistics , economy , macroeconomics
New Public Management (NPM) is an umbrella concept that men aungi range of meanings that organizational design and management, application of economic institutions over the management of the public and policy patterns. Implements concept of New Public Management in the preparation of the Budget in Indonesia a show a positive development, the effect on improving the performance of government, namely the implementation of the Performance-Based Budgeting. But the main difficulty in implementing performance-based budgets is the difficulty of agreeing on appropriate performance measures. Measuring an activity or output is easier than determining the size of the expected results or outcomes.