MODEL-BASED BUDGET PERFORMANCE KOLAKA DISTRICT EAST SOUTHEAST SULAWESI PROVINCE

  • Mustakim Dervish
  • H. Rahmat
  • Armin Arsyad
  • H. Muhammad Yunus
Keywords: model of budgeting, performance-based

Abstract

This study aimed to analyze the budgeting process and find the model of performance-based
budgeting (Performance budgetting) For the necessary information and empirical data on the phenomenon
(phenomenon). The phenomenon in question is the relationship between input, output, efficiency, quality and
results (Outcome) on budget revenue and expenditure Kolaka East with qualitative patterns. Model
Performance-based budgeting starts from preparation and accountability of the budget include : Process
Planning, Budgeting, Determination of the budget, Translation of the budget set and accountability of the
budget. The budget process-based performance is influenced by the role of the legislature in budget formulation
which includes : a role in the cycle of budget planning and The budget cycle revenue and expenditure Kolaka
East

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Author Biographies

Mustakim Dervish

Graduate Student PhD, Study Program : Science Of Public Administration. Hasanuddin University,
Makassar, Indonesia

H. Rahmat

Faculty of Social and Political Sciences, University of Hasanuddin, Makassar, Indonesia

Armin Arsyad

Faculty of Social and Political Sciences, University of Hasanuddin, Makassar, Indonesia

H. Muhammad Yunus

Faculty of Social and Political Sciences, University of Hasanuddin, Makassar, Indonesia

Published
2015-09-30
How to Cite
Dervish, M., Rahmat, H., Arsyad, A., & Yunus, H. M. (2015). MODEL-BASED BUDGET PERFORMANCE KOLAKA DISTRICT EAST SOUTHEAST SULAWESI PROVINCE. IJRDO - Journal of Applied Management Science, 1(6), 57-64. https://doi.org/10.53555/ams.v1i6.2385