ANALISIS PENYUSUNAN ANGGARAN BERBASIS KINERJA DAN KEJELASAN SASARAN ANGGARAN PEMERINTAH KABUPATEN MALANG

Abstract

The aim of this research was to find out the implementation and problem of budgeting in basis of performance also the clearity of budgeting target in Malang district government. The research subject was located in Financial Management Board and Asset, Malang district government. While, the research object were the analysis of budgeting in basis of performance and the clearity of budgeting target in Malang district government. The research was qualitative and used informant source, research place and documents. The research sampling technique used purposive sampling. While, the instruments in data collection used interview, observation and documentation. Moreover, the data analysis technique used qualitative descriptive, i.e. collecting, managing and presenting data. The research result showed Malang district government had implemented budgeting in basis of performance system since 2013. However, the system were still manually, not computerized; therefore, it became main factor which made budgeting in basis of performance was not totally optimum. To overcome the problem, the government in 2019 will use E-Budgeting system. In addition, to fulfill the clearity of budgeting target, the government had always implemented the work program optimally and tried to fulfill public aspiration in Malang.
Keywords: analysis, budgetting in basis of performance, clearity of budgetting target