Agustina, Dara (2015) Evaluasi Penerapan Anggaran Berbasis Kinerja Pada Kantor Ketahanan Pangan Dan Penyuluhan Kota Pontianak. Skripsi thesis, Universitas Tanjungpura.
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Abstract
Abstrak Perubahan sistem penganggaran dari tradisional menjadi anggaran berbasis kinerja dilakukan untuk memenuhi tuntutan akan adanya good governance. Anggaran berbasis kinerja lebih menekankan dengan analisis rangkaian kegiatan yang dihubungkan dengan tujuan dan pengukuran value for money. Tujuan penelitian ini adalah (1) untuk mengetahui penerapan anggaran berbasis kinerja; (2) untuk mengetahui evaluasi anggaran berbasis kinerja tersebut sudah menerapkan standar pelayanan minimum sesuai dengan peraturan pemerintah UU No.32tahun 2004 yang telah ditetapkan.Penelitian ini menggunakan metode deskriptif kualitatif. Untuk melakukan evaluasi penerapan anggaran berbasis, penulis mengevaluasi penerapan anggaran berbasis kinerja yang telah ditentukan oleh Direktorat Jendral Anggaran dan melakukan studi dokumentasi untuk penerapan standar pelayanan minimal (SPM). Berdasarkan penelitian yang telah dilakukan maka dapat disimpulkan bahwa penerapan anggaran berbasis kinerja pada Kantor Ketahanan Pangan dan Penyuluhan Kota Pontianak sudah sangat baik,hal ini dapat dilihat dari pencapaian kinerja yaitu dengan visi, misi,tujuan, target yang telah ditetapkan dan pada analisis value for money penerapan anggaran berbasis kinerja belum seluruh program ekonomis,akan tetapi seluruh program kinerja sudah efektif dan efisien. Untuk standar pelayanan minimal sudah terapkan dengan baik. Hanya beberapa hal saja yang belum diterapkan yaitu belum menyusun kelembagaan terhadap masyarakatdan belum menyusun atau membuat peta daerah sentra pengembangan produksi pada lokal spesifik daerah. Abstract A change from the traditional budgeting system into aperformance-based budgeting is done to meet demands for good governance. More emphasis on performance-based budgeting with ananalysis of a series of activities linked to the objectives and theme asurement value for money. The purpose of this (1) study was todetermine the application of performance-based budgeting; (2)evaluation to determine performance-based budgeting is already applying minimum service standards in accordance with government regulations Act No. 32 of 2004 has been determined.This study used a qualitative descriptive method. To evaluate theapplication based budget, the authors evaluate the implementation ofperformance-based budgeting which has been determined by the Directorate General of the Budget and to study the documentation forthe application of minimum service standards (SPM).Based on the research that has been done, it can be concludedthat the application of performance-based budgeting has been verygood, it can be seen from the achievement of performance that with thevision, mission, goals, targets have been set and the value for money analysis of the application of performance-based budgeting is not the whole economic program , but the entire program has been effective and efficient performance. For a minimum service standards have been applied properly. Only a fewthings that have not been implemented is not yet prepared institutional to the community and not arrange or makea map of the area of local development centers of production in specificregions
Item Type: | Thesis (Skripsi) | ||||||
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Subjects: | 300 – Ilmu Sosial > 350 Administrasi publik dan ilmu militer > 352 Pertimbangan umum administrasi publik | ||||||
Divisions: | Fakultas Ekonomi > Akuntansi S1 | ||||||
Depositing User: | Robiatul Adawiyah | ||||||
Date Deposited: | 28 Dec 2022 08:48 | ||||||
Last Modified: | 26 Jan 2023 08:07 | ||||||
URI: | http://36.95.239.66/id/eprint/193 |
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