ANALISIS PENERAPAN ANGGARAN BERBASIS KINERJA PADA INSTANSI PEMERINTAH DINAS SOSIAL KOTA SURABAYA

Abstract

Performance Based Budgeting is a budgeting system which focus on the output achievement effort of cost allocation plan or expected input. While, the research object was Surabaya Social Service. This research aimed to analyze the implementation of performance based budget on one of the government institutions in Surabaya. Moreover, in also implemented the basic stage of performance based budget, according to National Development Planning Agency. Besides, the research was descriptive-qualitative with its budget data of 2016-2018. While, the data was both primary and secondary. Moreover, the instrument used documentation and semi structured interview. Based on the research result, the implementation of performance based budget had run well. This could be shown as there was clear government strategies (vision, mission, objectives, and its target), working program, performance evaluation on the previous period, and some solutions of managing existed problems. In addition, all of them had been stated within the data of Government Performance Accountability Report which was arranged by Surabaya Social Service annually.
Keywords: performance based budget, national development planning agency, government performance accountability report