The Performance of Regional Budget Agency in Implementing Performance-Based Budgeting in Maros District- South Sulawesi

DOI

10.2991/assehr.k.201021.016How to use a DOI?

Keywords

Budget implementation, based-on Performance, Maros District

Abstract

Budget has important role in the effort of increasing the performance and effects the government to effectively, efficiently, and professionally run the government system. This research aims to analyze and explain the performance of Regional Budget Agency in implementing performance-based budgeting in Maros District. The research design for this research uses qualitative method. The research result shows implementation of performance-based budgeting in Regional Budget Agency in Maros District has referred on government regulation of minister of home affairs 9, No. 21 of 2011 about guidance of regional budget management with using budget performance indicator among the input, output, outcome, and impact from every program. The finding of this research also explains that Regional Budget Agency of Maros District in implementing performance-based budgeting has not used expense standard analysis (ASB), it is a system which focuses on evaluating the appropriateness of active program and activity, this research finds that program and activity which is run on the sub division on Regional Budget Agency are still difficult in looking appropriateness of workloads and cost on an event and indicating of subjective budget determination, because there is no expense standard which eases in deciding budget organizing with measured calculation formula. In addition, this research also founds the measurement method which is used by Regional Budget Agency in deciding the activities of performance-based budgeting in Maros District Government is only based on performance report (LAKIP) as a tool that has function to measure the performance with showing the presentation of program achievements and active programs.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Aslinda
AU  - Muh. Akmal Ibrahim
AU  - Muh. Imadudin Akmal
AU  - Muh, Ikramullah Akmal
PY  - 2020
DA  - 2020/10/22
TI  - The Performance of Regional Budget Agency in Implementing Performance-Based Budgeting in Maros District- South Sulawesi
BT  - Proceedings of the Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020)
PB  - Atlantis Press
SP  - 64
EP  - 67
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201021.016
DO  - 10.2991/assehr.k.201021.016
ID  - 2020
ER  -