PENGARUH STRUKTUR DAN IMPLEMENTASI ANGGARAN BERBASIS KINERJA TERHADAP KINERJA KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN SUBANG
In 2009 financial performance unit of the district of Subang experience of big enough degradation just than years previously. This Condition, one of them caused by budgeting system that has not yet been acceptable. Structure and implementation of performance based budget are two parts researchable i...
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2010-08-19.
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| Summary: | In 2009 financial performance unit of the district of Subang experience of big enough degradation just than years previously. This Condition, one of them caused by budgeting system that has not yet been acceptable. Structure and implementation of performance based budget are two parts researchable in an effort to explain the financial performance unit of the district of Subang. This research is, therefore, conducted to identify: (1) effect of performance based budget structure to financial performance unit of the district of Subang, (2) effect of performance based budget implementation to financial performance unit of the district of Subang. This research uses survey-explanatory method by using structural functionary that deputize every unit of the district of Subang, and financial performance in terms of efficiency ratio in 2009. Finding of the research are as follows: (1) performance based budget structure has an effect on positive to financial performance, that means attainment of financial performance is determined by correct budget structure, (2) Implementation of performance based budget has an effect on positive to financial performance, that means attainment of financial performance is determined by implementation of performance based budget. Dalam tahun 2009 kinerja keuangan Satuan Kerja Perangkat Daerah Kabupaten Subang mengalami penurunan yang cukup besar dibanding tahun-tahun sebelumnya. Kondisi ini, salah satunya disebabkan oleh sistem penganggaran yang belum memadai. Struktur dan implementasi anggaran berbasis kinerja merupakan dua hal yang dapat diteliti dalam upaya untuk memberikan penjelasan mengenai kinerja keuangan Satuan Kerja Perangkat Daerah Kabupaten Subang. Oleh karena itu, terdapat dua tujuan dalam penelitian ini yaitu untuk mengetahui : (1) pengaruh struktur anggaran berbasis kinerja terhadap kinerja keuangan SKPD Kab. Subang, (2) pengaruh implementasi anggaran berbasis kinerja terhadap kinerja keuangan SKPD Kab. Subang. Metode yang digunakan dalam penelitian ini yaitu survey-explanatory dengan menggunakan pejabat struktural yang mewakili tiap Satuan Kerja Perangkat Daerah Kabupaten Subang, dan kinerja keuangan dalam bentuk rasio efisiensi tahun 2009. Hasil penelitian yang diperoleh adalah sebagai berikut: (1) struktur anggaran berbasis kinerja berpengaruh sebesar 14,3% terhadap kinerja keuangan, artinya pencapaian kinerja keuangan ditentukan oleh struktur anggaran yang efektif, (2) implementasi anggaran berbasis kinerja berpengaruh sebesar 48,6% terhadap kinerja keuangan, artinya pencapaian kinerja keuangan ditentukan oleh implementasi anggaran berbasis kinerja. |
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| Item Description: | http://repository.upi.edu/8994/1/t_mmb_0808720_table_of_content.pdf http://repository.upi.edu/8994/2/t_mmb_0808720_chapter1.pdf http://repository.upi.edu/8994/3/t_mmb_0808720_chapter2.pdf http://repository.upi.edu/8994/4/t_mmb_0808720_chapter3.pdf http://repository.upi.edu/8994/5/t_mmb_0808720_chapter4.pdf http://repository.upi.edu/8994/6/t_mmb_0808720_chapter5.pdf http://repository.upi.edu/8994/7/t_mmb_0808720_bibliographyx.pdf |