FAOZANUDIN, Muslih (2011) Implementasi Anggaran Berbasis Kinerja (ABK) Studi Kasus Pada UNSOED Purwokerto. Visi Publik, 8 (1). pp. 366-375. ISSN 16939204

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Abstract

Performance based budgetting is budgeting system that connect the public expenditure toout put and outcome, so every spending could be the benefit from it and could be responsibility. This researh was aimed at exploring and describing the implementation of performance based budgetting conducting by UNSOED Purwokerto. This research was crucial to be conducted since this budgeting system is still relatively new and need to be scrutinized. To explore this research problem, the qualitative design was conducted.The research showed that ,the implementation of Unsoed' perfomance based budgetting has not fully implemented yet. This condition occure, since most of staffs devoted in budgetting task have not fully understand about how the system should be carried out. They had limitted knowledge and understanding about how the performance based budgetting should be set up. Hence, the most of faculties and unit leaders are relatively lack of committment to apply this system. This resarch suggest that it is very important to give course and training more to staffs and the leaders of the faculties and units that responsible to the budgetting.

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