ANALISIS PENGANGGARAN BERBASIS KINERJA TERHADAP EFEKTIFITAS PENGENDALIAN PADA SKPD DI KABUPATEN LUMAJANG

Abstract

Performance-based budgeting is decentralized and devolved management, oriented to the input, output, and outcome (value for money), intact, and comprehensive longterm planning, based on the objectives and performance targets. This study aims to, examine the effect of performance-based budgeting for more effective financial control and performance. Object of this study was the authorities holding the budget at SKPD in Lumajang, which consists of department heads, secretaries, and heads the field. This study used purposive sampling. Positions with the criteria of at least 2 years. Based on the statistical tests indicate that the positive effect of performance-based budget significantly to the effectiveness of financial control and performance control.