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Journal : BAABU AL-ILMI: Ekonomi dan Perbankan Syariah

ANALISIS PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (APBD) BERBASIS KINERJA DI SKPD PROVINSI BENGKULU Indra, Yetti Afrida
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 3, No 2 (2018): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v3i2.1539

Abstract

This study aims to examine empirically and analyze whether the performance-based Bengkulu Provincial SKPD budgeting is analyzed from the commitment factors of all organizational components, improving the administration system, sufficient resources, clear rewards and firm penalties / sanctions. This study uses questionnaires in data collection. The sampling method in this study was people who were directly involved in budgeting in the agency / work unit within the Bengkulu provincial governmentThe results of the first hypothesis study show that the performance-based budgeting has a significant effect on commitment. This identifies that high commitment will affect the success of performance-based budgeting. The second hypothesis shows that performance-based budgeting has a significant effect on the administration system. The results of the third hypothesis study show that performance-based budgeting does not affect resources. The results of the fourth hypothesis study that performance-based budgeting has no significant effect on rewards. For the fifth hypothesis shows that performance-based budgeting has a significant effect on sanctions