The Implementation of Performance-Based Budgeting Through A Money Follow Program in Impressing Budget Corruption

Autor:	Muhammad Syaifullah, Sampara Lukman, Reydonnyzar Moenek, Dadang Suwanda
Rok vydání:	2021
Předmět:	Vision Corruption business.industry Local government media_common.quotation_subject Qualitative descriptive Accounting Business Outcome (game theory) media_common
Zdroj:	Jurnal Ilmiah Universitas Batanghari Jambi. 21:871
ISSN:	2549-4236 1411-8939
DOI:	10.33087/jiubj.v21i2.1576
Popis:	Performance-based budgeting is an integrated annual performance planning which shows the relationship between the funding level and the program desired outcome while money follow program concept is a budgeting approach focusing on programs/activities related to local priorities which have a direct impact on the society. This study aims to evaluate the implementation of performance-based budgeting with money follow program concept in local government planning and budgeting. This study used a qualitative descriptive analysis approach from budget data taken off during 2017-2019. The indicators used in evaluating performance-based budgeting were the establishment of organizational strategies, activities determination and performance evaluation of previous periods. The results showed that the local government had implemented a performance-based budgeting with money follow program concept in their planning and budgeting activities. This could be seen from their establishment of organizational strategies (visions, missions, goals and objectives), activities determinations, and previous period performance evaluations.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::33a8596aff2cca56b1447a00e8c8217f https://doi.org/10.33087/jiubj.v21i2.1576 Zobrazit plný text záznamu