Analisis Penerapan Anggaran Berbasis Kinerja Pada Pemerintah Pusat (Studi pada Politeknik Negeri Padang)

Andriani, Wiwik and Hatta, Ermataty (2012) Analisis Penerapan Anggaran Berbasis Kinerja Pada Pemerintah Pusat (Studi pada Politeknik Negeri Padang). JURNAL AKUNTANSI & MANAJEMEN, 7 (1). pp. 24-35. ISSN 1858-3687

[img]
Preview
PDF
207Kb

Official URL: http://www.polinpdg.ac.id

Abstract

The implementation of budget based on performance is a demand in Law no. 17 in 2003. With the Law, it is expected to be a change from an input budgetting to a performance budgetting. A regulation of the finance minister states that in applying the performance budgetting, there are 8 (eight) stages that must be passed. Of research by the author in particular the central government of Padang State Polytechnic, from all of the indicators, there are stages that carried less than maximum. It is because of several factors influencing, budgetting has not been based on priorities, the shortage of funds and unavailability of clear performance indicators for each activity.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:457
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:03 Nov 2016 07:54
Last Modified:08 Nov 2016 15:41

Repository Staff Only: item control page