PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH

D. Lukito, Amiruddin Qadaar, Budi Mardikawati, Melly Susanti
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Abstract

The aim of this research is to investigate the relationship between performance-based budgeting and performance accountability of government institutions. Government performance accountability is measured by indicators of program smoothness, budget implementation, performance indicators, financial analysis, evaluation reporting, and program duration. Performance-based budgeting uses measures of accountability and transparency, budget fairness, efficiency, and effectiveness as independent variables. Decisions are made by individuals who have power in the best interests. This research involved 39 department employees, secretaries, section heads, sub-division heads, and work subunits from the Regional Work Unit (SKPD) of the Environment and Forestry Service of Bengkulu Province who helped prepare the government budget. Data was collected through a questionnaire method, and respondents were given one. To analyze the data, the Spearman Rank test and hypothesis testing were used. The results of this research show that the three independent variables-implementation of performance-based budgeting with metrics of budget accountability and transparency, budget discipline, budget fairness, budget efficiency, and budget effectiveness-influence the performance accountability of government institutions
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政府机构的绩效预算编制和绩效问责制
本研究的目的是调查基于绩效的预算编制与政府机构绩效问责之间的关系。政府绩效问责是通过计划平稳性、预算执行、绩效指标、财务分析、评估报告和计划持续时间等指标来衡量的。基于绩效的预算编制将问责制和透明度、预算公平性、效率和效益作为自变量。由拥有权力的个人做出最有利的决策。本研究涉及明古鲁省环境与林业局地区工作单位(SKPD)的 39 名部门员工、秘书、科长、分管领导和工作分队,他们都曾帮助编制政府预算。数据收集采用问卷调查法,受访者人手一份。数据分析采用了斯皮尔曼等级检验和假设检验。研究结果表明,三个自变量--以预算问责和透明度、预算纪律、预算公平性、预算效率和预算效果为衡量标准的绩效预算编制的实施--影响了政府机构的绩效问责。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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