| dc.description.abstract | After the political reform in 1998, Government of Indonesia have
implemented performance-based budgeting. This schema requires the existence of
strategic plan and its clear indicators of each program. This paper try to
investigate the implementation of performance based budgeting in some local
governments. Performance indicators used are input, output, outcome, benefit
and impact. Comparative study of local government of Indonesia pointed out that
implementation of a performance-based budgeting facing constraints both
internal and external factor, namely the limitation of funds, limited human
resources, weak support of legislative institutions and the limitations
performance data. From the results of this study the author can recommend that
theoretically the implementation performance management in government
organization of developing countries requiring internal support organizations and
political support from the local council. Practically, although Indonesia already
has a complete performance-based budget regulation, but local implementation of
budget policy on the ground are facing locally factor constraints.
Keywords: Performance, Public budget, Performance-based budgeting,
Performance Indicator. | en_US |
