Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)

<p>The objectives of this research is to examine the influence of rational aspects such as resources, information, goal orientation and the measuring performance upon the implementation of the effectiveness performance based budgeting. Tthis research uses purposive sampling to get data. There...

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Main Authors:	Djoko Suhardjanto, Bayu Tri Cahyo
Format:	Article
Language:	English
Published:	Universitas Islam Indonesia 2011-03-01
Series:	Jurnal Siasat Bisnis
Online Access:	http://journal.uii.ac.id/index.php/JSB/article/view/2004

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spelling	doaj-cfd2243c6df243bdbaf26312f70f73542020-11-24T23:00:18ZengUniversitas Islam IndonesiaJurnal Siasat Bisnis0853-76662528-70012011-03-011221938Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)Djoko SuhardjantoBayu Tri Cahyo<p>The objectives of this research is to examine the influence of rational aspects such as resources, information, goal orientation and the measuring performance upon the implementation of the effectiveness performance based budgeting. Tthis research uses purposive sampling to get data. There are 72 respondents who have responsibilities in the budgeting in district working unit in local government Surakarta. Results of multiple regression analysis show that resources variable (p-value 0.031) and performance measurement system (p-value 0.005) affect positively the effectiveness of the implementing performance based budgeting in local government. It means that an increase in resources and development in performance measurement will increase the effectiveness of budgeting.</p><p>Keywords: effectiveness, performance, budgeting, resources, information, measurement</p>http://journal.uii.ac.id/index.php/JSB/article/view/2004
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Djoko Suhardjanto Bayu Tri Cahyo
spellingShingle	Djoko Suhardjanto Bayu Tri Cahyo Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta) Jurnal Siasat Bisnis
author_facet	Djoko Suhardjanto Bayu Tri Cahyo
author_sort	Djoko Suhardjanto
title	Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)
title_short	Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)
title_full	Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)
title_fullStr	Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)
title_full_unstemmed	Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)
title_sort	persepsi pejabat pengguna anggaran terhadap efektivitas implementasi anggaran berbasis kinerja ditinjau dari aspek rasional (survei pada pemerintah kota surakarta)
publisher	Universitas Islam Indonesia
series	Jurnal Siasat Bisnis
issn	0853-7666 2528-7001
publishDate	2011-03-01
description	<p>The objectives of this research is to examine the influence of rational aspects such as resources, information, goal orientation and the measuring performance upon the implementation of the effectiveness performance based budgeting. Tthis research uses purposive sampling to get data. There are 72 respondents who have responsibilities in the budgeting in district working unit in local government Surakarta. Results of multiple regression analysis show that resources variable (p-value 0.031) and performance measurement system (p-value 0.005) affect positively the effectiveness of the implementing performance based budgeting in local government. It means that an increase in resources and development in performance measurement will increase the effectiveness of budgeting.</p><p>Keywords: effectiveness, performance, budgeting, resources, information, measurement</p>
url	http://journal.uii.ac.id/index.php/JSB/article/view/2004
work_keys_str_mv	AT djokosuhardjanto persepsipejabatpenggunaanggaranterhadapefektivitasimplementasianggaranberbasiskinerjaditinjaudariaspekrasionalsurveipadapemerintahkotasurakarta AT bayutricahyo persepsipejabatpenggunaanggaranterhadapefektivitasimplementasianggaranberbasiskinerjaditinjaudariaspekrasionalsurveipadapemerintahkotasurakarta
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Persepsi Pejabat Pengguna Anggaran terhadap Efektivitas Implementasi Anggaran Berbasis Kinerja Ditinjau dari Aspek Rasional (Survei pada Pemerintah Kota Surakarta)

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