D. Lukito, Amiruddin Qadaar, Budi Mardikawati, Melly Susanti
{"title":"政府机构的绩效预算编制和绩效问责制","authors":"D. Lukito, Amiruddin Qadaar, Budi Mardikawati, Melly Susanti","doi":"10.36987/ecobi.v11i1.5253","DOIUrl":null,"url":null,"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","PeriodicalId":309702,"journal":{"name":"ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN)","volume":"39 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH\",\"authors\":\"D. Lukito, Amiruddin Qadaar, Budi Mardikawati, Melly Susanti\",\"doi\":\"10.36987/ecobi.v11i1.5253\",\"DOIUrl\":null,\"url\":null,\"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\",\"PeriodicalId\":309702,\"journal\":{\"name\":\"ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN)\",\"volume\":\"39 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.36987/ecobi.v11i1.5253\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.36987/ecobi.v11i1.5253","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH
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