STUDI FENOMENOLOGIS TENTANG PROSES PENYUSUNAN ANGGARAN BERBASIS KINERJA PADA PEMERINTAH KABUPATEN TEMANGGUNG

Abstract

Abstract The performance budgeting process phenomenont studies at Local Government of Temanggung is grounded reseach. The aims resseacht to dept analyze about phenomenont of performance budgeting at Local Government of Temanggung. The specific aims this research are (1) discribe and explain concept and practice budgeting process consider planning (2) discribe and explain a practice performance budgeting process, and (3) describe and explain many problem and find solutions in performance budgeting. This research done at the Local Government of Temanggung is a organization community that to act budgeting process. Informant is the person who budgeting committee member. They are representative the unit research. The research data got by in-dept interview and by observation in the spot. The reasoning case study is performance budgeting realy can practice at unit research so to achieve transparancy, accountability and effectiveness of local government and development. After to analyze data information and observer in the spot, result this research are find traditional budgeting approach or line item budgeting. The example are find clouded of performance indicator ; input, output ang outcome and unclear cost standart. By the way the budgeting process before to use Analyze Cost Standart is the main indicator of performance budgeting approach. Beside of find a practice to basic budget last year. There are find many problem in performance budgeting (1) The structure of SKPD (unit to implementing budget) is not valid to integrated planning and budgeting (2) The budgeting committee joint all of the planning stage not yet (3) official knowing, comprehension and motivation to practice performance budgeting are low and (4) limitedness of local budget. Keywords : Performance budgeting