ANALISIS PENERAPAN ANGGARAN BERBASIS KINERJA (PERFORMANCED BASED BUDGETING) PADA PEMERINTAH KOTA PADANG

Abstract

The purpose of this study is to apply its budgeting system to a performance-based budget system. Through the implementation of the principle of good governance that has been done by the government, demands the exsistence of reforms in the field of regional financial management. The reform of the region’s financial management is needed to create transfarency and ancrease accountability in order to realize a government which is trusworhty and professional.

The Padang City Government has implemented a Performance Based Budget and has been in accordance with Permendagri No. 13 of 2006. The implementation of the Regional Budget has the potential to not be in accordance with the planned time, the results of the implementation of programs and activities are potentially not in accordance with the objectives. Head of SKPD / OPD, TAPD and Head of Budget Field are not transparent in determining the location of planned activities. Head of SKPD, TAPD, Head of Budget and Banggar Division of DPRD is negligent not having the same commitment in carrying out the stages during the APBD drafting process starting from the planning stage to the budgeting stage. There are still human resources who do not understand performance-based budgets because of lack of training or training on performance-based budgets or performance-based budgeting. Lack of evaluation of the performance of the previous year, so that the following year's budget compiled tends to be the same. Based on Multiple Linear Regression Tests to see the Effect of Performance Based Budgeting on SKPD Performance in Padang City Government, then there is the effect of implementing performance-based budgeting on SKPD performance in Padang City Government. Simultaneously and partially, there is the influence of Performance-Based Budget Implementation on the Government of Padang City on the Performance of SKPD.