Analysis of Performance Based Budgeting Implementation at the Plantation and Livestock Service Office of West Kalimantan Province

Tarsisius Papu

doi:10.70716/pjmr.v1i3.211

Authors

Tarsisius Papu Program Studi Akuntansi, Universitas Tanjungpura, Pontianak, Indonesia

DOI:

https://doi.org/10.70716/pjmr.v1i3.211

Keywords:

Economical, Efficient, Effective

Abstract

The purpose of this study was to determine how to apply performance-based budgeting and to find out what factors affect the application of performance-based budgeting in the Plantation Service of West Kalimantan Province. This study uses performance indicators and value for money to measure the performance of an organization. The data used is primary data obtained from the West Kalimantan Provincial Plantation Service in the Finance section in the form of Government Agency Performance Accountability Reports (LAKIP) and other related documents which are then analyzed descriptively to present a complete picture of the social setting or the relationship between the phenomena tested. Based on the Value For Money Calculation, the results show that the West Kalimantan Provincial Plantation Service has shown economic, efficient and effective performance.

Downloads

Download data is not yet available.

References

Agustin, Risa 2017. "The concept of Value for money in measuring Public Sector Service Performance". Journal of Accounting Science and Research Volume 6, number 6, June 6, 2017. University of Indonesia College of Economics (STIESIA), Surabaya.

Akbar, D. S., & Ruhiyat, R. (2018). The Effect of Performance-Based Budgeting Implementation on Government Financial Performance. Journal of Accounting Insights and Research, 3(2), 93-106.

Ardila, Isna. 2015. "Analysis of Financial Performance with the Value for money Approach at the Tebing Tinggi Court. Journal of Accounting and Business Research. Vol 15, No 1-March 2015". Muhammadiyah University of North Sumatra.

Dwiyanti, I. J., & Septariani, J. (2021). Analysis of the Implementation of Performance-Based Budgeting in Improving the Quality of Budget Realization Reports of the Regional Financial and Asset Management Agency of Musi Banyuasin Regency. Surplus: Journal of Economics, Management, and Accounting Student Research, 1(1), 1-13.

Espinoza. 2018. "The Effect of Performance-Based Budgeting on Financial Performance". Thesis published.

Fauziah, F. (2021). The Effect of Performance-Based Budgeting Implementation and Expenditure Accountability on the Quality of Government Agency Employee Performance Accountability Reports (LAKIP) of the Regional Tax and Retribution Management Agency of the Medan City Government. Juripol (Journal of Ganesha Polytechnic Institution Medan), 4(1), 166-171.

Gutiana, L. (2018). Analysis of Performance Based Budgeting Implementation in Padang City Government).

Hidayat, Taufik. W and Riharji Ikhsan. B 2016. "Performance Measurement of Local Government Work Units in the Value for money Perspective". Journal of Accounting Science & Research Vol 4. No

Hiola, Y., & Mahmud, A. D. (2024). Analysis of Performance-Based Budget Implementation in Government Agencies of the Social Service of Gorontalo Province. JAMBURA: Scientific Journal of Management and Business, 7(1), 498-504.

Indriaswiari, Laurensia Koen 2017. "Analysis of Value For Money in Performance Measurement at the Agriculture Plantation and Forestry Service of Banyumas Regency for the Period 2014-2016". Thesis published. Sanata Dharma University Yogyakarta, Yogyakarta.

JOURNAL OF MANAGEMENT ANALYSIS, 4(2), 49-62.

Kartikasari, Anindista 2017. "Analysis of the Implementation of Performance Based Budgeting at the Pontianak City Regional Revenue Office". Journal of Accounting Students Vol 3 No 4 (2014). Tanjungpura University, Pontianak.

Kurrohman, T. (2013). Evaluation of performance-based budgeting through financial performance based on value for money in districts / cities in East Java. Journal of Accounting Dynamics, 5(1).

Mahsun, Moh, Fitma Sulistyowati, and Heribertus Andre Purwanugraha. 2015. Public Sector Accounting

Purwiyanti, Dwi 2017. "Performance Analysis Based on the Concept of Value for money on the physical activities of Donggala Kodi Irrigation work (Study at the Public Works Office of Palu City)". E catalogis journal, volume 5 number 2, March 2017 pp 190-200.

Rampen, A., Senduk, V., & Bacilius, A. (2021). Analysis of Performance-Based Budget Implementation in the Tomohon City Regional Work Unit: Case Study at Bapelitbangda Tomohon City. Journal of Accounting Manado (JAIM), 199-206.

Simanjuntak, B. A. N. Analysis of Performance Based Budgeting Implementation at the Southeast Pontianak District Office. KIAFE Journal, 6(2).

Sofiani, M., & Retnani, E. D. (2019). Analysis of Performance-Based Budgeting Implementation at the Surabaya City Social Service Government Agency. Journal of Accounting Science and Research (JIRA), 8(11). 11. University of the Indonesian College of Economics (STIESIA), Surabaya.

Sulisiana, Novita Maria. 2015. "The Effect of Performance-Based Budgeting Implementation on Performance Accountability of Bandung City Local Government Agencies". Thesis Published. University of North Sumatra, Medan.

Suratman, A. A. Analysis (2020). Implementation of Performance Based Budgeting at the Kubu Raya Regency Fisheries and Marine Service. KIAFE Journal, 2(3).

Syuliswati, A., & Asdani, A. (2017). The Effect of Performance-Based Budget Planning, Implementation, Reporting and Evaluation on Performance Accountability at Malang State Polytechnic. Business & Management Accounting (ABM), 24(1), 1-17.

Third Edition. Yogyakarta: BPEE Yogyakarta IKAP Member No. 008.

University of North Sumatra, Medan.

Wibisono, S., & Riharjo, I. B. (2016). The effect of performance-based budget implementation on the performance accountability of government agencies. Journal of Accounting Science and Research (JIRA), 5(9).

Wijayanti, A. W., Muluk, M. R. K., & Nurpratiwi, R. (2018). Performance-Based Budget Planning in Pasuruan Regency. Discourse, Journal of Social and Humanities, 15(3), 10-17.