Analisis Penerapan Performance Based Budgeting Dalam Anggaran Bank Indonesia
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Institusion
STIE Indonesia Banking School
Author
Rahmita, Rahmita
Subject
HF5601 Accounting
Datestamp
2024-07-18 04:07:24
Abstract :
Performance-based budgeting with attention to linkages between funding the expected outputs and outcomes including efficiency in achieving outcomes and outputs, so that the principles of transparency, efficiency, effectiveness and accountabilitycan be achieved Researcher decided to choose Bank Indonesia as an object in this research in consideration with its function as Indonesia central bank. In regards to its function, Bank Indonesia is a governmental based independent body which obliges to change its budgetingsystem into performance based budgeting to fulfill the new public management concept This research, qualitative analytical descriptive method is used, collecting data based on the fact that there is then analyzed and interpreted through facts obtained so that it can be made a conclusion and produce recommendations for the change. The result has shown 3 changes in the Bank Indonesia?s new budgeting system, such as: diminishes the use of capping in Bank Indonesia?s budgeting system, add in the use of initiative charter with KKU PK, and the availability of standard cost for 3 selected programs Keywords : Performance Based Budgeting, performance, standard cost, Bank Indonesia
Performance-based budgeting with attention to linkages between funding the expected outputs and outcomes including efficiency in achieving outcomes and outputs, so that the principles of transparency, efficiency, effectiveness and accountabilitycan be achieved Researcher decided to choose Bank Indonesia as an object in this research in consideration with its function as Indonesia central bank. In regards to its function, Bank Indonesia is a governmental based independent body which obliges to change its budgetingsystem into performance based budgeting to fulfill the new public management concept This research, qualitative analytical descriptive method is used, collecting data based on the fact that there is then analyzed and interpreted through facts obtained so that it can be made a conclusion and produce recommendations for the change. The result has shown 3 changes in the Bank Indonesia?s new budgeting system, such as: diminishes the use of capping in Bank Indonesia?s budgeting system, add in the use of initiative charter with KKU PK, and the availability of standard cost for 3 selected programs Keywords : Performance Based Budgeting, performance, standard cost, Bank Indonesia
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