Faktor-faktor Yang Mempengaruhi Penyusunan Anggaran Berbasis Kinerja di Pemerintah Provinsi Gorontalo

Wahyudin Hasan


This study aims to describe the factors that influence the performance-based budgeting Gorontalo provincial government by using descriptive research method approach. As for the background of this research is with the issuance of Law No. 17 of 2003 on State Finance which includes a variety of fundamental changes in the approach to budgeting. Such changes would require the support system that is more responsive budgeting, which could facilitate efforts to meet society's demands for improved government performance in the areas of development, quality of service and efficiency of resource utilization.

Seeing the conditions in local and central government and supported by the applicable rules then it should budgeting system in Indonesia is still input-based budgeting system was replaced with that is able to respond to those changes. In its place is the State Budget Based on Job Performance or term that is more commonly used is the Performance-Based Budgeting. The process of drafting and targets to be achieved from performance-based budgeting system illustrates the opportunity for the regions to develop vision and mission and realize the wishes and expectations of society in accordance with the potential of the area in question.


Government; Performance; Budget

Full Text:



Bastian, Indra.2009. Akuntansi Sektor Publik di Indonesia. Yogyakarta : BPFE-Yogyakarta

Halim, Abdul dan Iqbal. 2012. Pengelolaan Keuangan Daerah (Edisi Ketiga). Yogyakarta : UPP STIM YKPN.

Haryanto, Arifuddin, dan Sahmuddin, 2007. AkuntansiSektor Publik Edisi Pertama. Semarang. Badan Penerbit Universitas Diponegoro.

Ismail, dan Idris,2009. Pengelolaan Keuangan Pada Satuan Kerja Perangkat Daerah (SKPD) dan BLU. Jakarta:Indeks

Mardiasmo. 2004. Otonomi & Manajemen Keuangan Daerah. Yogyakarta; Andi,

Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta; Andi.

Undang-Undang Republik Indonesia Nomor 1 tahun 2003 tentang Keuangan Negara, 2003. Jakarta : Kementrian Keuangan Republik Indonesia.

Undang-Undang Republik Indonesia Nomor 17 Tahun 2003 tentang Keuangan Negara. 2003. Jakarta : Kementerian Keuangan Republik Indonesia.

Undang-Undang Republik Indonesia Nomor 32 tahun 2004 tentang Pemerintahan Daerah. 2004. Jakarta : Kementrian Keuangan Republik Indonesia.

Undang-Undang Republik Indonesia Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah. 2004. Jakarta: Kemetrian Keuangan Republik Indonesia.


  • There are currently no refbacks.