IMPLEMENTASI PERFORMANCE BUDGETING PADA PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) KABUPATEN LAMONGAN

Abstract

Performance Budgeting is an improved version of incremental budgeting that has been used in previous years. In performance budgeting more focused on improving performance and results-oriented so it can reflect the transparancy, accountability, and value for money. This study aimed to know the implementation of performance budgeting in the budget formation in Lamongan, factors that become an obstacle, and can at least implement performance budgeting in the budget process are taken as performance evaluation. In order to achieve the research objectives, a research by analyzing the results of interviews and secondary data obtained from the research object. For that method is considered the most appropriate research method used is descriptive research with a qualitative approach. The result showed that the implementation of performance budgeting in the budget process has been implemented in Lamongan. Constraints faced by the public only on a less positive response that the executive officers have adopted performance budgeting. From these constraints, the recommendations that can be delivered that is necessary to hold more socialization to the community. Implementation of performance budgeting in the budget process can also be used Lamongan performance evaluation.